Skip to content
V2631-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Special partial spin-off regime applicable when transferring a branch of activity with economic autonomy and valid motives

A family business involved in port activities and property leasing has enquired whether it can benefit from the special partial spin-off regime when segregating its real estate activity. The Directorate General for Tax (DGT) has ruled that this is possible provided that the transferred assets constitute a branch of activity with organisational autonomy and the transaction is supported by valid economic motives.

In 6 key points

Lifecycle

2016-06-13PublishedPublished 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