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V2752-14 ·13 October 2014 ·consulta-vinculante Medium impact
Tax

Requirements for the special spin-off regime: the necessity for the segregated assets to constitute a line of business

A company inquired whether the spin-off of a completed and unused real estate complex could qualify for the special partial spin-off regime. The DGT responds that it cannot, as the transferred assets do not constitute an autonomous line of business in the transferring company.

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2014-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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