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V2682-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

Special spin-off regime applicable if LIS requirements are met and valid economic reasons exist

The taxpayer asks whether a total spin-off can qualify for the special tax regime under the Corporate Income Tax Act (LIS). The DGT responds that if the operation complies with the requirements of the LIS and commercial regulations, and its primary objective is not tax advantage, said regime may be applied.

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2023-10-02PublishedPublished 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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