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V2172-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

Full spin-off may qualify for tax neutrality if conducted on commercial grounds and without fraud intent

A family real estate leasing company asks whether its full spin-off to separate partners' management meets the special LIS regime requirements. The DGT states that if the operation complies with commercial rules, it could qualify for tax neutrality, provided the main objective is not fraud or tax evasion.

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2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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