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V0369-26 20 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Fiscal neutrality not applicable in corporate split if no distinct business activities

A consulting entity proposes a partial split of a real estate leasing business to establish a new company. The DGT determines that, due to a single activity without differentiated organisation, the requirements for distinct business activities for fiscal neutrality in corporate tax are not met, although the transaction is exempt from VAT.

The question raised

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