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V0112-25 ·7 February 2025 ·consulta-vinculante Low impact
Tax

Requirements for partial and financial demergers for the application of the tax neutrality regime

The DGT confirms that tax neutrality is possible in a partial split, provided the split meets partial split requirements and the transferred elements constitute an autonomous business unit.

In 6 key points

How it affects those involved

Businesses considering a partial split of rental or industrial holdings may qualify for tax neutrality if the split meets specific criteria and the transferred elements form an autonomous business unit.

Lifecycle

2025-02-07PublishedPublished 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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