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V1582-25 8 September 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Partial spin-off may qualify for fiscal neutrality if legal and commercial requirements are met

An agricultural and livestock company asks whether separating its recycling activity into a new company meets the conditions for the special spin-off regime. The DGT states that if the transferred assets constitute an autonomous business activity and there is no fiscal fraud, the operation may qualify for this regime.

The question raised

In light of the foregoing, it is asked whether the described partial demerger operation complies with all legal requirements, including a valid economic reason, and can therefore be subject to the application of the "Special regime for mergers, demergers, asset contributions, exchange of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union" provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.

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