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V3418-19 ·13 December 2019 ·consulta-vinculante Medium impact
Tax

A total spin-off could qualify for the special tax regime if the requirements of the LIS are met

A company managing real estate for a family group inquires whether its spin-off project can utilize the special regime. The DGT indicates that, if the operation complies with commercial regulations and the allocation of shares is proportional, said regime could be applied, provided its primary purpose is not fraud or tax advantage.

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2019-12-13PublishedPublished 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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