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V1954-25 ·16 October 2025 ·consulta-vinculante Low impact
Tax

Partial financial spin-off may qualify for tax neutrality regime

A company wishes to carry out a partial financial spin-off of its control portfolio into another entity to establish a new company. The DGT examines whether this operation meets the requirements for applying the special tax neutrality regime under Corporate Tax.

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2025-10-16PublishedPublished 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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