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V0474-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

Financial splitting of shares may qualify for fiscal neutrality if conditions met

The DGT responds that a financial splitting operation through the segregation of shares into a new company may apply the fiscal neutrality regime, provided that commercial legislation and the LIS requirements are met, and the objective is not fraud or tax evasion.

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2026-03-02PublishedPublished 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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