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V0376-26 23 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial financiera

Partial financial spin-off improperly structured may qualify for fiscal neutrality if conditions of LIS are met

A holding company proposes a partial financial spin-off of a subsidiary to enable the parent to hold the direct shareholding. The DGT seeks to determine whether this transaction qualifies for the special regime of fiscal neutrality and whether subsequent dividend distributions would be exempt.

The question raised

Cuestión planteada

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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