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V5032-26 11 June 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · neutralidad fiscal

Merger by absorption may qualify for tax neutrality if not intended for fraud

A company has queried whether a merger by absorption between two entities held by the same shareholder has valid economic reasons to apply the tax neutrality regime. The DGT ruled that if the transaction meets commercial requirements and those of Article 76.1 of the LIS, and its objective is not fraud or evasion, said regime shall apply.

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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