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V0890-18 ·6 April 2018 ·consulta-vinculante Medium impact
Tax

Special demerger regime cannot apply if only real estate is segregated without a business line

The taxpayer inquired whether the segregation of their assets could qualify for the special demerger regime under the Corporate Income Tax Act. The DGT ruled that it cannot, as the transfer of real estate without a distinct business organisation does not constitute a business line.

In 6 key points

How it affects those involved

Companies attempting to restructure by transferring property assets without an associated business activity will not benefit from the tax advantages of the special demerger regime.

Lifecycle

2018-04-06PublishedPublished 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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