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V0615-26 17 March 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión inversa

Reverse merger of a Spanish company by a French one may qualify for fiscal neutrality

A query is raised regarding the taxation of a reverse merger where the absorbing entity is a French company and the absorbed entity is a Spanish one. The DGT examines whether the fiscal neutrality regime can apply and how the entity and its shareholders would be taxed.

The question raised

Cuestión planteada

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