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V0286-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Partial spin-off may qualify for fiscal neutrality if a distinct business segment is transferred

A company engaged in tourism promotion and heritage asset management asks whether a partial spin-off to separate these activities can benefit from the fiscal neutrality regime. The DGT confirms this is possible if the segregated assets form an autonomous business segment and the operation is not primarily aimed at tax fraud or evasion.

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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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