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V0613-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

The special spin-off regime cannot be applied if the segregated elements do not constitute a line of business

The taxpayer asks whether real estate activity can be considered an independent line of business to qualify for the special spin-off regime. The DGT responds that, based on the facts, these are isolated elements that do not form an autonomous economic unit.

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2021-03-16PublishedPublished 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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