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V2815-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

The partial spin-off of a line of business may qualify for the special Corporate Income Tax regime if valid economic reasons exist

A cooperative inquired whether the segregation of its waste collection and transport activity into a new company could qualify for the special partial spin-off regime. The DGT responds that, if the operation meets commercial requirements and the segregated assets constitute an autonomous line of business, said regime may be applied.

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2016-06-21PublishedPublished 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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