Skip to content
V1565-17 ·19 June 2017 ·consulta-vinculante Medium impact
Tax

Tax neutrality regime may apply to total demergers if valid economic reasons exist

A family business queried whether its total demerger project could qualify for the special tax neutrality regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that, as it is a proportional demerger, this regime may apply provided there are valid economic reasons and the primary objective is not tax advantage.

In 6 key points

Lifecycle

2017-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact