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V1150-14 ·25 April 2014 ·consulta-vinculante Medium impact
Tax

Special regime for total demergers may apply if the operation has valid economic reasons

A company has requested a ruling regarding a total demerger to segregate livestock and rural tourism activities, as well as to plan for family succession. The DGT has ruled that the operation may qualify for the special restructuring regime, provided it is carried out under commercial law and its primary purpose is not tax evasion or obtaining a tax advantage.

In 6 key points

How it affects those involved

This ruling clarifies that structural changes driven by genuine business purposes, such as activity segregation or succession planning, can maintain tax neutrality under the special restructuring regime.

Lifecycle

2014-04-25PublishedPublished 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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