Skip to content
V1084-22 ·17 May 2022 ·consulta-vinculante Medium impact
Tax

Requirements for the special spin-off regime: segregated assets must constitute a line of business

The applicant inquired whether the partial spin-off of land not related to their main activity allows for the application of the special Corporate Tax regime. The DGT ruled that, as these are isolated assets that do not form an autonomous economic unit, the legal requirements are not met.

In 6 key points

How it affects those involved

Companies seeking to benefit from the special tax regime for spin-offs must ensure that the assets being separated constitute a distinct and autonomous line of business, rather than merely being isolated assets.

Lifecycle

2022-05-17PublishedPublished 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