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V2394-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Special spin-off regime may apply if a branch of activity constitutes an autonomous economic unit

A real estate development company has enquired whether the spin-off of its urban planning management activity into a new company can qualify for the special Corporate Tax regime. The DGT has ruled that if the transfer constitutes an autonomous economic unit and another branch of activity is maintained within the transferring company, the tax requirements are met.

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2014-09-11PublishedPublished 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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