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V0287-26 9 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación de rama de actividad

Contributions from business segments may qualify for tax neutrality if they constitute autonomous economic units

A consulting company proposes the contribution of two business segments (seafood distribution and logistics) to separate entities, along with a share exchange. The DGT examines whether these transactions may apply the corporate tax neutrality regime.

The question raised

Cuestión planteada

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