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V0352-26 19 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación de rama de actividad

Contribution of a business line may qualify for tax neutrality regime

A company operating care homes asks whether it can contribute one of its business units to a new company (NEWCO) under the special tax neutrality regime. The DGT states that the operation may meet the requirements if the contributed business unit constitutes an autonomous economic unit capable of operating independently.

The question raised

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