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V5522-26 10 September 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Tax neutrality regime does not apply if the demerger does not transfer a business undertaking

A company has consulted whether the partial demerger of its industrial warehouses into a new entity can benefit from the special tax neutrality regime. The DGT has ruled that if the properties are isolated assets and do not constitute a business undertaking with its own means, the said regime does not apply.

The question raised

Si la operación planteada puede acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.

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