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V2917-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Full spin-off may qualify for special corporate tax regime if commercial requirements are met and economic motives are valid

A consulting company asks whether its full spin-off can apply for the special corporate tax regime. The DGT states that it may qualify if commercial requirements are met and the primary objective is not tax advantage.

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2021-11-19PublishedPublished 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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