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V2351-25 4 December 2025 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · fusión por absorción

Total non-proportional spin-off requires segregated assets to constitute distinct business lines for fiscal neutrality

A consulting entity proposes an absorption merger followed by a total non-proportional spin-off into five new companies. The DGT states that for fiscal neutrality to apply, the segregated asset blocks must constitute distinct business lines.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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