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V0702-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Requirements for tax neutrality in non-proportional total demergers

A company owning two leased properties asks whether a non-proportional total split can be carried out under the special tax neutrality regime for succession planning. The DGT responds that the operation does not meet fiscal requirements as there were no previously distinct business lines in the transferring company.

In 6 key points

How it affects those involved

The operation fails to meet fiscal requirements because no distinct business lines existed prior to the split, thus disqualifying it from the special tax neutrality regime for succession planning.

Lifecycle

2025-04-15PublishedPublished 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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