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V0945-21 ·16 April 2021 ·consulta-vinculante Medium impact
Tax

Full split may qualify under special regime if valid economic reasons exist

A family business seeks advice on whether its proposal for a full split meets the requirements for the special regime and if valid economic grounds exist. The DGT states that such a regime may apply if fiscal and commercial requirements are met, although the validity of economic grounds will depend on the actual circumstances.

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2021-04-16PublishedPublished 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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