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V2373-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Total demergers may qualify for the tax neutrality regime if they meet the requirements of the LIS

The DGT states that tax neutrality benefits may apply if legal requirements and proportionality are met.

In 6 key points

How it affects those involved

Firms may benefit from tax neutrality if their split meets legal and proportionality criteria.

Lifecycle

2025-12-09PublishedPublished 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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