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V0811-26 ·13 April 2026 ·consulta-vinculante Medium impact
Tax

Partial divestment of an activity branch may qualify for fiscal neutrality

A sole proprietorship proposes to split its land movement activity into a new company, retaining its property leasing activity. The DGT examines whether this operation qualifies as a partial divestment and whether the fiscal neutrality regime applies.

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2026-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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