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V2263-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special spin-off regime: segregated assets must constitute business lines

A real estate leasing company has enquired whether its total spin-off can qualify for the special tax regime. The DGT indicates that, as it is a non-proportional spin-off, the assets must constitute autonomous business lines, a condition that does not appear to be met in this instance.

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2021-08-12PublishedPublished 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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