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V1479-15 ·13 May 2015 ·consulta-vinculante Medium impact
Tax

A complete split may qualify for a special tax regime if it meets commercial and economic requirements

A real estate company asks whether its complete split can apply for a special tax regime. The DGT responds that it is possible if the Corporate Capital Law requirements are met and if the operation has valid economic grounds.

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2015-05-13PublishedPublished 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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