Skip to content
V3550-20 ·14 December 2020 ·consulta-vinculante Medium impact
Tax

Partial reverse financial spin-off could qualify for special regime if LIS requirements and valid economic reasons are met

A consulting entity proposes grouping Latin American subsidiary shares in a Spanish company via a partial reverse financial spin-off. The DGT states the transaction could meet partial spin-off criteria if treated commercially as such and is not a share distribution of reserves, provided valid economic grounds exist.

In 6 key points

Lifecycle

2020-12-14PublishedPublished 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