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V2033-15 ·30 June 2015 ·consulta-vinculante Medium impact
Tax

The spin-off of a real estate leasing activity may qualify for the special tax neutrality regime

A consulting company asks whether its activity of leasing premises constitutes a branch of economic activity for the purpose of carrying out a partial spin-off and a subsequent merger. The DGT responds that, if the activity has its own autonomous organization, it may be considered a branch of activity and benefit from the special tax neutrality regime.

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2015-06-30PublishedPublished 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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