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V0428-24 14 March 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

Fiscal regime conditions for share splitting depend on activity branches or valid economic reasons

A real estate promotion company asks whether it can benefit from the special tax-neutral regime in a full or partial split to facilitate generational succession. The DGT states that a partial split requires the segregated assets to constitute activity branches, and a full split must not primarily aim at tax advantages.

The question raised

1. Con relación al Impuesto sobre Sociedades:

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