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V0555-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Neutral tax regime applicable in full spin-off if LIS requirements met

The query asks whether a full spin-off of an entity into four blocks for family group companies can benefit from the neutral tax regime. The DGT responds that such a regime applies if the operation meets LIS requirements and does not have fraud as its primary objective.

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2026-03-10PublishedPublished 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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