Skip to content
V1904-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Partial financial spin-off may qualify for corporate tax neutrality

A consulting company proposes a partial financial spin-off to separate its holdings in distribution entities into a new company (NEWCO). The DGT determines that the transaction may apply to the special tax neutrality regime if commercial and capital requirements are met.

In 6 key points

Lifecycle

2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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