Skip to content
V0522-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

Partial demergers of business lines and control portfolios may qualify for special tax regime under certain requirements

A company enquired whether its demerger plan to separate its engineering activity and a stake in a US subsidiary could qualify for the special Corporate Income Tax regime. The DGT ruled that this is possible provided the requirements of economic unity and valid economic reasons are met, and further analyses the application of the tax reduction for the transfer of intangibles.

In 6 key points

Lifecycle

2015-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact