Skip to content
LOW
FISCAL

The possibility of applying the tax neutrality regime in a partial demerger depends on whether the segregation constitutes a line of business

V1519-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1519-25
Published
21 Aug 2025

Lifecycle

2025-08-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact