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V2397-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

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

A real estate group seeks advice on whether its total spin-off plan to separate residential and commercial assets can benefit from tax neutrality. The DGT states that such benefits may apply if the requirements of the LIS are met and the transactions take place in a commercial context.

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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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