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V2668-20 ·17 August 2020 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for tax neutrality if valid economic reasons exist

A company specialising in residential leasing is proposing a total demerger to separate its leasing, development, and SOCIMI creation activities. The Directorate General for Taxes (DGT) has ruled that the transaction could qualify for the special tax neutrality regime, provided it is demonstrated that valid economic reasons exist beyond mere tax advantages.

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2020-08-17PublishedPublished 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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