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V2574-16 ·10 June 2016 ·consulta-vinculante Medium impact
Tax

Special partial demerger regime applicable if business branches with independent organisation and valid economic reasons are segregated

The applicant asks whether the demerger of their property rental activity into a new company can qualify for the special Corporate Tax regime. The DGT rules that this is possible provided the transaction meets commercial requirements and the segregated elements constitute a business branch with economic autonomy and valid economic reasons.

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2016-06-10PublishedPublished 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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