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V2928-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Special partial demerger regime applicable when transferring branches of activity that constitute autonomous economic units

A company enquired whether its partial demerger operation, intended to separate various activities (supermarket, restaurant, rental, agriculture, and real estate development), could qualify for the special Corporate Tax regime. The DGT ruled that this is possible provided that both the transferred elements and those retained constitute branches of activity with economic autonomy and valid economic reasons.

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2016-06-23PublishedPublished 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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