Skip to content
V3444-15 ·11 November 2015 ·consulta-vinculante Medium impact
Tax

The special regime for demergers may be applied if lines of business are transferred for valid economic reasons

The inquiry asks whether a partial demerger may qualify for the special regime under the Corporate Income Tax Act and whether the economic reasons presented are valid. The DGT responds that it is possible if lines of business constituting autonomous economic units are transferred and the operation does not have the primary purpose of fraud or tax advantage.

In 6 key points

Lifecycle

2015-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact