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V0986-21 ·20 April 2021 ·consulta-vinculante Medium impact
Tax

Total demerger of a company may qualify for special tax regime if LIS requirements are met

A holding company has enquired whether it can undergo a total demerger to create two new entities (one financial and one real estate) under the special tax regime. The DGT indicates that if the operation complies with commercial regulations and the allocation of shares is proportional, the regime could apply, provided there are valid economic reasons.

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2021-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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