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V0279-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Full split of a company may qualify for fiscal neutrality if LIS requirements are met

A real estate leasing company asks whether its full split to facilitate generational transition can apply to the special fiscal neutrality regime. The DGT responds that such a split may qualify if carried out in the commercial sphere and if value allocation is proportional.

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2026-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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