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V1974-25 20 October 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Absorption fusion of a fully owned company may qualify for fiscal neutrality

The DGT confirms that an absorption fusion of a fully owned company under Royal Decree-Law 5/2023 and meeting LIS requirements may apply the fiscal neutrality regime, provided it does not primarily aim at tax fraud or evasion.

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