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V0616-26 ·17 March 2026 ·consulta-vinculante Medium impact
Tax

Full spin-off may qualify for fiscal neutrality if not fraudulent

The DGT responds that if LIS requirements are met and the spin-off has valid economic reasons, no capital gains will arise in the transferring company, acquirers, or shareholders.

In 6 key points

Lifecycle

2026-03-17PublishedPublished 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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