Skip to content
V1857-22 ·3 August 2022 ·consulta-vinculante Medium impact
Tax

A total spin-off may qualify for the special tax regime if carried out for valid economic reasons

A query is made as to whether a total spin-off operation of a company may apply the special regime of Corporate Income Tax. The DGT indicates that, if the requirements of the LIS are met and the allocation of values to the partners is proportional, it could be applied provided that its primary purpose is not tax advantage.

In 6 key points

Lifecycle

2022-08-03PublishedPublished 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