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V2385-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Total spin-offs may qualify for tax neutrality if conditions are met

A real estate group asks whether its total spin-off plan to separate residential from non-residential assets can benefit from the special tax neutrality regime. The DGT states that such benefits may apply if legal requirements and proportional allocation to shareholders are satisfied.

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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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