Skip to content
Back to index
V0606-26 16 March 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión inversa

Reverse merger may qualify for tax neutrality if legal requirements are met and fraud is not the objective

A company asks whether a reverse merger between a parent and its subsidiary can apply the tax neutrality regime. The DGT responds that it is possible as long as the requirements of the LIS are met and the primary objective is not fraud or tax evasion.

The question raised

Cuestión planteada

Email
Contact