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V1825-18 ·22 June 2018 ·consulta-vinculante Medium impact
Tax

Partial and subsequent financial split of a non-resident entity may qualify under the special tax regime if economic grounds exist and activity branch requirements are met

A company asks whether a partial split and a subsequent financial split of a non-resident entity may benefit from the special corporate tax regime. The DGT responds that this is possible if the activity branch requirements are satisfied and the operation is not primarily aimed at obtaining tax advantages.

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2018-06-22PublishedPublished 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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