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V2897-15 ·6 October 2015 ·consulta-vinculante Medium impact
Tax

The special spin-off regime may be applied if the operation is proportional and has valid economic reasons

A company inquires whether its restructuring project may qualify for the special spin-off regime and whether its reasons are valid. The DGT responds that, if the spin-off is total and proportional, it meets the requirements and the stated reasons are valid economic reasons.

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2015-10-06PublishedPublished 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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