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V0369-18 ·12 February 2018 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special tax regime if carried out for valid economic reasons

A medical services company has enquired whether its total demerger operation can qualify for the special tax regime. The DGT has ruled that, provided the operation meets the requirements of the Corporate Income Tax Act and serves valid economic purposes, it may benefit from said regime.

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2018-02-12PublishedPublished 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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