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V2025-25 29 October 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

The total demerger of a company may qualify for the tax neutrality regime if it meets the requirements of the CIT Act and the commercial scope

The DGT confirms that if LIS requirements are met and the split is not for fraud, the fiscal neutrality regime applies.

The question raised

Whether the proposed operation could be considered a restructuring operation covered by the Special Regime for Mergers, Demergers, and Share Exchanges under the terms provided in Chapter VII of Title VII of the Corporate Income Tax Act. Whether the stated reasons for the proposed operation can be considered "economically valid reasons" within the terms set forth in Article 89.2 of the CIT Act

The DGT's ruling

Si la operación cumple los requisitos de escisión total del artículo 76.2.1º a) de la LIS, podrá acogerse al régimen de neutralidad fiscal. En este caso, no se integrarán en la base imponible las rentas de la transmitente ni de los socios, y se mantendrán los valores y antigüedad de los bienes. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.

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