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V2668-16 ·14 June 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special spin-off regime: economic unit and valid economic reasons

A company engaged in real estate trading and car park operations has enquired whether its spin-off to separate the car park activity is economically valid. The DGT has ruled that, provided the requirements regarding line of business and economic unit are met, the operation may qualify for the special regime.

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2016-06-14PublishedPublished 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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