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V0904-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Proportional total split may qualify for fiscal neutrality if LIS requirements met

A housing rental company wishes to carry out a proportional total split to facilitate generational transition and independent management by heirs. The DGT examines whether this operation qualifies for the special fiscal neutrality regime under Corporate Tax and IRPF treatment.

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2026-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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