How Artificial Intelligence Is Transforming Mergers and Acquisitions in 2026

AI is already a key player in the global M&A market

The global mergers and acquisitions market experienced an extraordinary 2025: the total value of deals grew by 36% to reach $3.52 trillion, according to PwC. In Spain, M&A activity surged 66% year-on-year, exceeding $74 billion.

But beyond the numbers, there is a trend redefining how companies are bought and sold: artificial intelligence. Approximately one-third of the top 100 M&A transactions in 2025 mentioned AI as part of their strategic rationale. In the technology sector, virtually all major deals included AI references.

It is estimated that between $5 and $8 trillion will be needed over the next five years to finance AI infrastructure, including data centres, semiconductors, networks and energy generation capacity. This figure illustrates the transformative impact AI will have across all economic sectors.

5 practical applications of AI in M&A transactions

In 2026, 45% of executives are already deploying AI tools in their M&A processes, double the previous year. More than half expect the impact to be transformative. These are the five most relevant applications:

• Dynamic pipeline creation: AI analyses thousands of companies simultaneously to identify acquisition targets that match the buyer's strategic criteria, reducing weeks of work to hours.
• Enhanced competitive intelligence: Natural language processing algorithms scan news, sector reports and financial data in real time to detect opportunities and risks before the competition.
• Synergy acceleration: Predictive models estimate potential merger synergies with greater precision, from cost savings to combined revenue growth.
• Pre-integration efficiency: AI automates the mapping of processes, systems and organisational structures, facilitating integration planning before closing.
• Deep stakeholder analysis: AI tools assess the sentiment of employees, customers and suppliers to anticipate potential friction points in the transaction.

AI-assisted business valuation

One of the fields where AI adds the most value is business valuation. Traditionally, valuing a company requires weeks of manual analysis of financial statements, market comparables and projections. AI is changing this paradigm:

• Automated comparable analysis: AI can process databases with thousands of previous transactions to find the most relevant comparables by sector, size, geography and financial profile.
• More accurate financial projections: Machine learning models identify patterns in historical data and macroeconomic variables to generate more robust cash flow projections.
• Hidden risk detection: Algorithms can analyse contracts, meeting minutes and internal correspondence to identify contingencies that manual analysis might overlook.
• Real-time valuation: Instead of static reports, AI enables continuously updated valuations that reflect changes in the market, the sector and the company itself.

At Fundenza, we use advanced artificial intelligence to complement the expert judgment of our analysts, delivering faster, more accurate and better-founded valuations.

How AI is revolutionizing due diligence

Due diligence is one of the most costly and time-consuming phases of any M&A transaction. Reviewing thousands of legal, financial and operational documents can take months. AI is dramatically compressing these timelines:

• Automated document review: AI tools can analyse thousands of contracts in hours, extracting key clauses, pending obligations and potential risks.
• Regulatory compliance analysis: AI cross-references company documentation with regulatory databases to detect non-compliance or sanctions exposure.
• Intellectual property evaluation: Specialised algorithms map patent and trademark portfolios, comparing them with the market to assess competitive strength.
• Fraud and anomaly detection: AI models identify unusual patterns in accounting, related-party transactions and other red flags.

AI is estimated to reduce due diligence time by 30% to 50%, which also translates into significant savings in professional fees.

The K-shaped M&A market: winners and losers

PwC describes the 2026 M&A market as a K-shaped recovery: while mega-deals (over $5 billion) grew 76% in 2025, the mid-market continues its uneven recovery.

In Spain, this pattern is clearly reflected: capital mobilised grew approximately 20% despite a decline in transaction volume. This indicates that deals are fewer but larger and more strategic.

The sectors with the highest investment expectations for 2026 are:

• Digital infrastructure and data centres
• AI-enabled technology
• Healthcare and life sciences
• Defence (driven by geopolitical tensions)
• Fintech and payment services
• Education

What this means for your business

If you are a business owner considering selling your company, acquiring another, or simply understanding your market position, the AI revolution in M&A has direct implications for you:

• Greater transparency: AI-based valuations are more objective and reproducible, reducing price disputes.
• Faster processes: What used to take months can now be completed in weeks, reducing uncertainty and fatigue for all parties.
• Better decision-making: With more comprehensive data and deeper analysis, both buyers and sellers can negotiate with greater confidence.
• Democratised access: AI is lowering the cost of M&A advisory services, making them accessible to SMEs that previously could not afford them.

At Fundenza, we combine the power of artificial intelligence with our advisors' experience to offer you a professional valuation of your business. If you want to know what your business is worth and explore your options, request your free valuation on our platform.