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V2844-23 ·23 October 2023 ·consulta-vinculante Medium impact
Tax

Full spin-off may qualify for fiscal neutrality if commercial and proportionality requirements are met

The DGT confirms that a full spin-off of a company may qualify for fiscal neutrality under the LIS special regime if commercial and proportionality conditions are satisfied, and that exemption from Wealth Tax will depend on compliance with requirements relating to economic activity, ownership and management.

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2023-10-23PublishedPublished 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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