Skip to content
Back to index
V1695-25 18 September 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Possibility of applying fiscal neutrality regime in absorption mergers under legal and commercial requirements

The consultant asks whether a 100% subsidiary absorption merger can benefit from the special fiscal neutrality regime. The DGT responds that such a regime applies if the transaction meets commercial and Income Tax requirements, provided its main objective is not tax fraud or evasion.

The question raised

Whether the income obtained is subject to the special regime for mergers, demergers, contributions of assets, exchange of securities, and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union under Chapter VII of Title VII of Law 27/2014 of November 27 on Corporate Income Tax, given the absence of accounting revaluation of assets, as the tax value and the accounting value coincide.

Book your free first meeting