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V0126-14 ·22 January 2014 ·consulta-vinculante Medium impact
Tax

Partial spin-off of an apartment rental business line may qualify for special Corporate Tax regime

A company managing a campsite and apartment rentals intends to undergo a partial spin-off to separate these two activities. The DGT examines whether the rental activity constitutes a distinct business line and determines the applicable taxes.

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2014-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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