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V0927-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Special demerger regime cannot be applied without distinct business lines

A real estate leasing company has enquired whether its operation can qualify for the special regime for partial demergers. The DGT has ruled that, to qualify, the segregated assets must constitute autonomous business lines with distinct material and human resource organisations.

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2016-03-10PublishedPublished 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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