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MEDIUM
FISCAL

Global assignment of assets and liabilities cannot benefit from tax neutrality regime

V2042-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2042-25
Published
31 Oct 2025

Summary

A professional body inquires whether the acquisition of all assets and liabilities of an entity via a global assignment of assets and liabilities allows application of the special tax neutrality regime. The DGT responds that this operation does not correspond to the provisions set out in the law and therefore cannot benefit from such regime.

In 6 key points

Lifecycle

2025-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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