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V0754-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

Financial splitting of majority shares may qualify for IS special regime

A company inquired whether the financial splitting of majority shares in another entity could apply to the IS special regime. The DGT responds that it is possible if commercial requirements are met and valid economic reasons exist.

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2015-03-09PublishedPublished 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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