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V0401-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

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

A consultancy entity proposes a full split of its assets to optimise its structure and management. The DGT responds that, if carried out in the commercial sphere, it could qualify for the tax neutrality regime of the Corporate Income Tax.

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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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