Due diligence is a thorough investigation that aims to analyze detailed information in the economic, tax and real estate fields before carrying out an extraordinary corporate acquisition or merger operation (in technical jargon also buyout or takeover).

Due diligence is one of the analysis and verification activities that generally must precede the signing of an acquisition or merger agreement between the interested parties.

Furthermore, even if it would constitute a separate activity from the acquisition and merger processes, due diligence is one of the preliminary activities that must be performed before the acquisition in order to evaluate the market, the main competitors and other factors that may influence the evaluation of the operation.