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V0656-26 ·23 March 2026 ·consulta-vinculante Medium impact
Tax

No se aplica la neutralidad fiscal en escisiones totales no proporcionales si no existen ramas de actividad

La consultante plantea una escisión total no proporcional de una sociedad dedicada al arrendamiento de inmuebles. La DGT determina que, al no constituir los bloques segregados ramas de actividad autónomas, no se aplica el régimen de neutralidad fiscal.

Lifecycle

2026-03-23PublishedPublished 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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