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V0211-25 ·21 February 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in partial spin-offs

The consultant asks whether the special regime for partial spin-offs can be applied to separate real estate from agricultural machinery activities. The DGT responds that the regime of fiscal neutrality can be applied if the segregated asset constitutes an autonomous activity branch and another remains in the parent company.

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2025-02-21PublishedPublished 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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