Skip to content
V2806-20 ·15 September 2020 ·consulta-vinculante Medium impact
Tax

Spin-off of shares may qualify for special regime if participation and economic requirements are met

A query was raised regarding whether the segregation of shares from one entity into another can qualify for the special spin-off regime. The DGT indicates that this may apply provided the spun-off entity retains enough shares to maintain a majority interest in other entities and the transaction is driven by valid economic reasons.

In 6 key points

How it affects those involved

This ruling provides clarity for corporate restructuring, allowing for more flexible share segregation under the special regime, provided majority control is maintained and the transaction is not purely for tax avoidance.

Lifecycle

2020-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact