Skip to content
V2604-21 ·27 October 2021 ·consulta-vinculante Medium impact
Tax

Partial spin-off requires segregated business activity with independent management

A company asks whether its partial or total spin-off can benefit from the special tax regime. The DGT states that for a partial spin-off, the transferred asset must be a business activity with separate management and organisation, whereas for a total spin-off with proportional attribution, such requirement does not apply.

In 6 key points

Lifecycle

2021-10-27PublishedPublished 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