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V2104-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

Proportional total split may qualify for fiscal neutrality regime

A company wishes to carry out a total split to separate its industrial activity from its property leasing activity. The DGT examines whether this transaction may be subject to the special regime for mergers and splits under Corporate Tax.

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2025-11-06PublishedPublished 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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