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V2224-18 ·25 July 2018 ·consulta-vinculante Medium impact
Tax

Special spin-off regime cannot be applied if distinct business lines are not transferred

A real estate rental company intends to carry out a non-proportional total spin-off to divide its assets among three new companies. The DGT has ruled that the operation cannot qualify for the special Corporate Tax regime because the assets do not constitute autonomous business lines.

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2018-07-25PublishedPublished 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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