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V2231-22 ·25 October 2022 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special tax regime if LIS requirements and valid economic reasons are met

The taxpayer inquired whether a total demerger intended to separate economic activity from real estate assets could qualify for the special Corporate Income Tax regime. The DGT indicates that, provided the requirements of the LIS are met and values are attributed proportionally, the operation may qualify, provided its primary purpose is not tax evasion or tax advantage.

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2022-10-25PublishedPublished 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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