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V0710-25 15 April 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Requirements for partial spin-off regime: need for an activity branch

A company asks whether spinning off its property leasing activity to a new entity can qualify for fiscal neutrality. The DGT replies that the segregated assets must constitute an activity branch with economic autonomy, not just isolated assets.

The question raised

Whether the partial demerger proposed by the parent entity, resulting in the formation of another limited liability company, may qualify for the special regime under Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.

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