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V0416-26 26 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Partial spin-offs require distinct activity branches for tax neutrality

A company asked whether segregating part of its assets to create a new entity managing certain contracts would allow tax neutrality. The DGT replied that, due to the absence of independently organised and managed activity branches, the operation does not meet LIS requirements.

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

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