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V1506-25 18 August 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Possibility of applying fiscal neutrality regime in absorption merger of a fully-owned company

A company owning 100% of another may apply the special fiscal neutrality regime in an absorption merger, provided the LIS requirements are met and the merger is not primarily aimed at tax fraud or evasion.

The question raised

Question posed: Whether the merger by absorption proposed is subject to the special tax regime regulated in Chapter VII, Title VII of Law 27/2014, of November 27, on Corporate Income Tax.

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