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V1268-15 ·27 April 2015 ·consulta-vinculante Medium impact
Tax

Full spin-off of a company may qualify for special IS regime and be exempt from VAT under certain conditions

A consultancy company proposes a full spin-off to separate its business activity from its property, which it will lease to the new operating company. The DGT examines whether this transaction meets the requirements of the special IS regime and VAT exemption.

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2015-04-27PublishedPublished 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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