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V3199-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Financial spin-off may qualify for fiscal neutrality if commercial and ownership requirements are met

A holding company seeks to know whether a partial share split can apply to the special regime of fiscal neutrality. The DGT states that commercial requirements must be met and shareholders must retain their ownership proportions.

In 6 key points

How it affects those involved

Companies considering share splits for restructuring may benefit from fiscal neutrality under specific conditions.

Lifecycle

2023-12-12PublishedPublished 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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