Doctrine by topic · DGT Observatory

Integration of Income: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2015–2025

Current position

To apply the tax neutrality regime in mergers, the operation must comply with the requirements of article 76.1 of the LIS (Corporate Income Tax Law) and be carried out within the commercial sphere. Under this regime, the absorbed company does not integrate income, and the acquiring company maintains the values and seniority of the assets. Resident partners do not integrate income due to the attribution of values, which are valued at the tax value of the assets transferred.

The DGT's position remains stable regarding the application of the special merger regime. Rulings confirm that the validity of the operation depends on compliance with commercial legislation and the existence of valid economic motives. No changes have been observed in the application of tax neutrality for partners and companies since 2015.

Turning points

  1. V2086-15

    Clarifies that the global transfer of assets and liabilities under Law 3/2009 is neither a merger nor a spin-off, requiring taxation under the general regime.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1980-24 17 Sept 2024

2022 capital losses may be offset against 2023 capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
base imponible del ahorrorenta del ahorroganancias y pérdidas patrimonialesrendimientos del capital mobiliariocompensación de pérdidas LIRPF — Ley 35/2006 del IRPF art. 44LIRPF — Ley 35/2006 del IRPF art. 45
Affects CompanyExpat · Non-residentIndividual
V0081-24 15 Feb 2024

Reverse merger may qualify for fiscal neutrality if it meets LIS requirements

SG de Impuestos sobre las Personas Jurídicas
fusión inversaneutralidad fiscalreestructuración empresarialintegración de rentasvalor fiscal LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 76.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 77
Affects CompanyExpat · Non-residentIndividual
V3610-20 21 Dec 2020

Absorption merger may qualify for special tax regime

SG de Impuestos sobre las Personas Jurídicas
fusión por absorciónrégimen especial de fusionesmotivos económicos válidosintegración de rentasvalor fiscal LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 76.1.aLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 77
Affects CompanyExpat · Non-residentIndividual
V2923-15 7 Oct 2015

Merger of a wholly-owned subsidiary may qualify for special Corporate Tax regime if commercial requirements and valid economic reasons are met

SG de Impuestos sobre las Personas Jurídicas
régimen especial de fusionesmotivos económicos válidosunidad económica autónomamera cesión de bienesreestructuración societaria LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 76.1.cLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 77.1.a
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Corporate tax advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact