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V1962-25 16 October 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 Royal Decree-Law 5/2023

The consultation examines whether an absorption merger can benefit from the fiscal neutrality regime of the LIS. The DGT responds that this is possible as long as the operation is not primarily aimed at tax fraud or evasion and is driven by valid economic reasons.

The question raised

Cuestión planteada

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