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V0655-15 ·23 February 2015 ·consulta-vinculante Medium impact
Tax

Proportional total split may qualify for special tax regime

A company proposes a total split of its assets (four properties) to strengthen its financial position and improve ratios. The DGT assesses whether the transaction meets the requirements for the special tax regime under Corporate Income Tax, ITP/AJD, IIVTNU and VAT.

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2015-02-23PublishedPublished 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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