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V0399-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Requirements for fiscal neutrality in partial financial spin-offs

A company asks whether its partial financial spin-off operations may benefit from the special fiscal neutrality regime. The DGT responds that such operations may qualify for the regime if they are commercially classified as spin-offs and meet the LIS requirements.

In 6 key points

How it affects those involved

Companies carrying out partial financial spin-offs may benefit from fiscal neutrality if they meet specific commercial and legal criteria.

Lifecycle

2025-03-20PublishedPublished 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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