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V1772-25 30 September 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · neutralidad fiscal

Possibility of applying fiscal neutrality regime in the merger of a commercial company by a non-profit association

A non-profit association aims to absorb a commercial company in which it already holds a majority stake. The DGT seeks to determine whether this operation may qualify for the fiscal neutrality regime of mergers and whether valid economic grounds exist.

The question raised

Question raised 1. Whether the described operation may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.

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