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V1352-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Proportional total split may qualify for IS special regime and be VAT-exempt

A company proposes a proportional total split to separate its IT maintenance activity from its real estate assets. The DGT examines whether this transaction meets the requirements of the IS special regime and VAT exemption.

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Lifecycle

2015-04-29PublishedPublished 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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