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V0871-26 21 April 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRNR · ganancia patrimonial

French corporate merger gains may be taxable in Spain if real estate assets are majority-owned

A French group plans a merger where entity Y will absorb its subsidiary X, resulting in Spanish entity A becoming part of Y. The DGT examines whether this transaction qualifies for fiscal neutrality and how patrimonial gains would be taxed in Spain.

The question raised

Cuestión planteada Si la operación de fusión descrita podría:

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