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V2839-17 ·3 November 2017 ·consulta-vinculante Medium impact
Tax

Possibility of applying special regime for share contributions and partial spin-offs

Some shareholders propose a reorganisation involving the transfer of their shares in two companies to a new holding and the partial spin-off of both to separate their distinct business lines. The DGT examines whether these operations may qualify for the special regime under the Corporate Income Tax Law.

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2017-11-03PublishedPublished 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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