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V2283-25 25 November 2025 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · fusión por absorción

Possibility of applying the tax neutrality regime in mergers by absorption of wholly owned companies

The DGT confirms that a merger by absorption between fully owned companies may qualify for the fiscal neutrality regime if conducted in accordance with commercial law and meets LIS requirements.

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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