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Sobre la posibilidad de la Administración tributaria de requerir la aportación de informes de due diligence - Despacho de abogados Gómez-Acebo & Pombo
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Sobre la posibilidad de la Administración tributaria de requerir la aportación de informes de due diligence

icon 9 de diciembre, 2025

Una reciente resolución del Tribunal Económico-Administrativo Central de 15 de octubre del 2025 establece una pauta interpretativa de gran calado para las operaciones de fusión y adquisición al avalar la facultad de la Administración tributaria para requerir la aportación de informes de due diligence con base en su trascendencia tributaria. No obstante, esta conclusión plantea diversas cuestiones, como la exigencia de una motivación suficiente y el encaje, dentro del objeto de los requerimientos de información, de las valoraciones, análisis jurídicos y opiniones incluidos en dichos informes.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Litigación Tributaria

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