Skip to content
V0754-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Special contribution regime for activity branch applicable if economic autonomy criteria met

The DGT examines whether the transfer of an activity branch from an entity to a new company, and the transfer of a rental activity from a natural person to the first entity, can be covered under the special reorganisation regime.

In 6 key points

Lifecycle

2023-03-28PublishedPublished 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