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V0548-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

Partial financial spin-off cannot benefit from tax neutrality if share transfer is not majority

A hotel company intends to carry out a partial financial spin-off, transferring 31.29% of its shares to its sole shareholder. The DGT states that since the transferred shareholding is not a majority of the capital, the conditions of article 76.2.1(c) of the LIS are not met.

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2025-03-28PublishedPublished 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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