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V0015-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Partial spin-offs and absorption mergers may qualify for tax neutrality

The DGT responds that partial financial spin-offs and absorption mergers may apply to the deferral regime if they meet commercial and LIS requirements, provided their main objective is not fiscal advantage.

In 6 key points

How it affects those involved

Companies considering partial spin-offs or absorption mergers may benefit from tax deferral under certain conditions, as long as the primary purpose is not to achieve a fiscal advantage.

Lifecycle

2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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