Skip to content
V0015-26 ·8 January 2026 ·consulta-vinculante Medium impact
Tax

No se aplica la neutralidad fiscal en escisiones totales no proporcionales si los elementos segregados no constituyen ramas de actividad

La consultante pregunta si una escisión total no proporcional puede acogerse al régimen de neutralidad fiscal. La DGT responde que para ello los patrimonios segregados deben constituir ramas de actividad autónomas que ya existieran en la entidad transmitente.

Lifecycle

2026-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact