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Registration in the Commercial Registry and tax subrogation
The registration of the merger in the Commercial Registry is the determining milestone for the attribution of tax obligations. The effects of registering these acts are retroactive to the date of filing of the deed documenting them, in accordance with Article 55 of the Commercial Registry Regulations.
From that date, the absorbed entity is legally extinguished, and the absorbing entity is subrogated to all of its rights and obligations, including those of a tax nature (Article 84.1 LIS). This entails the responsibility of the absorbing entity to file the corporate income tax returns corresponding to both entities.
Application of the tax neutrality regime
When the merger is subject to the special tax neutrality regime regulated in Chapter VII of Title VII of the LIS, there is no immediate taxation on the income generated as a result of the transaction. The application of the special tax deferral regime does not exempt either company from complying with the reporting obligations arising from the ordinary activities of both companies, both the acquiring and the acquired.
What must the absorbing entity declare?
In the case of a merger formalized and registered in 2025, the absorbing entity must submit:
In both cases, it is the absorbing entity that must assume formal responsibility for filing, consolidating the tax data of both companies.
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