Hi Edurne,
Upgrade and dual stack split can be done sequentially, First upgrade your system to 7.4 as dual stack and then perform dual stack split.
OR you can perform dual stack split on current release and then perform the technical upgrade. Refer below link.
For your current and targeted releases there are some internal changes in terms of security, infoobject structure etc. which need to be considered.
Take a look at below link and plan your upgrade:
https://archive.sap.com/discussions/thread/3626402
Regards,
Harish Karra
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