Skip to content
V2569-14 ·1 October 2014 ·consulta-vinculante Medium impact
Tax

Potential application of special Corporate Tax regime to share contributions and business line demergers

A cosmetics company intends to have its shareholders contribute their shares to new companies, followed by the demerger of its real estate leasing business line. The Directorate General for Taxes (DGT) rules that these operations may qualify for the special Corporate Tax regime, provided the requirements regarding business lines and economic motives are met.

In 6 key points

Lifecycle

2014-10-01PublishedPublished 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