Skip to content
V0881-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Special demerger regime cannot be applied if shares are not allocated proportionally

A company enquired whether the demerger of part of its commercial premises to create a new entity could qualify for the special Corporate Tax regime. The DGT ruled that the operation does not meet the legal requirements.

In 5 key points

Lifecycle

2015-03-23PublishedPublished 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