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V1985-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

A financial spin-off may qualify for the special regime if the requirements regarding shareholdings and line of business are met

The taxpayer asks whether the segregation of majority shareholdings in other entities may qualify for the special spin-off regime. The DGT responds that it is possible if the spun-off entity maintains a line of business with differentiated material and human resources.

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2023-07-07PublishedPublished 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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