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V5023-26 8 June 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · fusión por absorción

Possibility of applying fiscal neutrality in absorption mergers if no fraud is involved

The consultant asks whether reverse mergers and absorption mergers can benefit from fiscal neutrality. The DGT responds that this is possible as long as LIS requirements are met and the transaction does not primarily aim at tax fraud or evasion.

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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