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V2443-25 11 December 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Partial spin-offs must constitute a business activity branch

The consultant asks whether a partial spin-off of commercial premises to a new company can benefit from the special regime for mergers and spin-offs. The DGT responds that to apply this regime, the segregated assets must form a business activity with economic autonomy, not just isolated financial elements.

The question raised

Question posed: Whether the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax would be applicable.

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