Skip to content
V1895-21 ·17 June 2021 ·consulta-vinculante Medium impact
Tax

Partial spin-off without special regime requires market value integration and exemption under Art. 21 LIS if conditions met

The consultant asks about the tax effects of a partial spin-off without a special regime and whether the resulting income may be exempt. The DGT responds that income must be integrated based on the difference between market and fiscal value, but exemption under Article 21 of the LIS applies if the conditions are met.

In 6 key points

Lifecycle

2021-06-17PublishedPublished 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