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V2768-20 ·10 September 2020 ·consulta-vinculante Medium impact
Tax

Full spin-off may qualify for special tax regime if LIS conditions and economic motives are met

A consulting entity asks whether a full spin-off of its assets into two new companies may apply to the special corporate tax regime and whether succession and management motives are valid. The DGT states that if the operation meets LIS requirements and economic motives are valid, the special regime may apply, although the validity of motives is a factual issue.

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2020-09-10PublishedPublished 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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