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V0289-14 ·5 February 2014 ·consulta-vinculante Medium impact
Tax

Partial spin-off does not qualify for special regime if no distinct business lines exist

A company asked whether its partial spin-off could apply to the special tax regime under economic motives. The DGT states that partial spin-off does not qualify due to the absence of distinct business lines, although a proportional full spin-off may qualify.

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2014-02-05PublishedPublished 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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