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V1582-25 ·8 September 2025 ·consulta-vinculante Medium impact
Tax

Partial spin-off may qualify for fiscal neutrality if legal and commercial requirements are met

An agricultural and livestock company asks whether separating its recycling activity into a new company meets the conditions for the special spin-off regime. The DGT states that if the transferred assets constitute an autonomous business activity and there is no fiscal fraud, the operation may qualify for this regime.

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2025-09-08PublishedPublished 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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