Skip to content
MEDIUM
FISCAL

Possibility of applying fiscal neutrality regime in partial spin-offs

V0211-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0211-25
Published
21 Feb 2025

Summary

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.

In 6 key points

Lifecycle

2025-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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