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V2888-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

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

The applicant asks whether the segregation of their real estate assets into a new company can qualify for the special partial spin-off regime. The DGT rules that, for this to apply, the transferred assets must constitute a line of business with a previously differentiated organisation within the transferring company.

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Lifecycle

2021-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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