Skip to content
V2649-14 ·7 October 2014 ·consulta-vinculante Medium impact
Tax

Special spin-off regime may apply if segregated assets constitute an autonomous line of business

A company involved in electrical installations and property leasing has enquired whether its partial spin-off can qualify for the special regime under the TRLIS. The DGT has ruled that this is possible provided that the assets transferred and those retained constitute lines of business capable of operating independently.

In 6 key points

Lifecycle

2014-10-07PublishedPublished 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