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A consulting company proposes a reverse merger where company B absorbs company A (its subsidiary). The DGT examines whether this transaction qualifies for the fiscal neutrality regime under the LIS.
Question raised
If the transaction meets the requirements of Article 76.1 of the LIS and its primary objective is not tax fraud or evasion, it may benefit from the tax neutrality regime. In this case, the absorbing entity shall maintain the values and seniority of the assets received, and no income shall be integrated into the taxable base of the absorbing entity or the sole shareholder resident in Spain. The absence of valid economic reasons may presume fraud, but the mere pursuit of a legitimate tax advantage is permitted.
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