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V0793-16 ·29 February 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime in share exchange and partial spin-off operations

An immovable property company asks whether a reorganisation involving share exchange and partial spin-off of its rental activity can qualify for the Special Tax Regime. The DGT responds that it is possible if the share exchange involves a majority of voting rights and if the spin-off transfers a business activity that constitutes an autonomous economic unit.

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2016-02-29PublishedPublished 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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