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V1100-18 ·26 April 2018 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special Corporate Tax regime, but partial real estate demergers do not

A real estate trading and rental company has requested a ruling regarding the tax implications of a total or partial demerger to separate its partners. The DGT has determined that a total demerger may be tax-neutral if it is proportional, whereas a partial demerger does not qualify as a business line.

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2018-04-26PublishedPublished 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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