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V0372-26 ·23 February 2026 ·consulta-vinculante Medium impact
Tax

La escisión total no proporcional requiere la existencia de ramas de actividad diferenciadas para aplicar la neutralidad fiscal

Una sociedad consultante plantea una escisión total no proporcional para crear dos nuevas compañías con distintos socios. La DGT responde que, para aplicar el régimen de neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad autónomas.

Lifecycle

2026-02-23PublishedPublished 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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