Skip to content
V2626-23 ·28 September 2023 ·consulta-vinculante Medium impact
Tax

Segregation of majority shareholdings may qualify for special demerger regime under certain requirements

The applicant inquired whether the separation of their professional assets, real estate, and social shares is economically valid for applying the special demerger regime. The DGT ruled that only the segregation of shares conferring the majority of share capital, which also maintain a line of business within the spun-off entity, can benefit from tax neutrality.

In 6 key points

How it affects those involved

This ruling limits the scope of tax-neutral demergers, requiring that the segregated assets must represent a majority of capital and constitute a functional business unit.

Lifecycle

2023-09-28PublishedPublished 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