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V2240-25 25 November 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 subsidiary

A consulting company proposes the absorption merger of a wholly-owned subsidiary to consolidate real estate activities. The DGT responds that the transaction may qualify for the special fiscal neutrality regime if carried out in accordance with applicable commercial law.

The question raised

Whether the proposed merger by absorption could qualify for the special regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, as well as whether the economic reasons put forward can be considered economically valid for the purposes of article 89.2 of the same legal body.

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