Skip to content
V2248-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Special regime for partial demergers may apply when a separate line of business is transferred

The inquiry asks whether a partial demerger intended to separate consultancy and real estate activities can qualify for the special Corporate Tax regime. The DGT rules that this is possible provided the transferred assets constitute a line of business with its own organisation and there are valid economic reasons.

In 6 key points

How it affects those involved

Companies undertaking restructuring to separate distinct business lines may benefit from tax neutrality under the special demerger regime, provided they demonstrate a functional organisational structure and legitimate economic justification.

Lifecycle

2022-10-26PublishedPublished 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