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V2404-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

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

A real estate group seeks advice on whether its plan to fully spin off residential and commercial assets can benefit from the special tax neutrality regime. The DGT states that such benefits may apply if the spin-offs meet LIS requirements and are carried out in a commercial context.

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2025-12-10PublishedPublished 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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