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V0040-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Partial spin-off may qualify for fiscal neutrality if it constitutes an autonomous business unit

The query asks whether a partial spin-off of an entity with two distinct business areas can apply the fiscal neutrality regime. The DGT responds that this is possible if the segregated assets form a self-sustaining business unit and the requirements of the LIS are met.

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2024-02-14PublishedPublished 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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