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V3128-14 ·19 November 2014 ·consulta-vinculante Medium impact
Tax

A branch of activity may qualify for the special regime if it constitutes an autonomous economic unit

An entity has requested a ruling on whether the contribution of its asset custody and administration business can utilise the special regime for European Companies. The Directorate-General for Tax (DGT) indicates that it must meet the requirements of being an economic unit and have valid economic reasons.

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2014-11-19PublishedPublished 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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