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V2241-25 25 November 2025 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · fusión por absorción

Absorption merger may qualify for tax neutrality if economic motives are valid

The consultant asks whether their absorption merger meets the valid economic reasons to apply the tax neutrality regime. The DGT states that, based on the facts, the operation may apply this regime if it aims at rationalising management and concentrating shareholdings.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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