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V3680-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

To qualify for the special spin-off regime, segregated assets must constitute a line of business and the operation must have valid economic reasons

A company engaged in earthmoving and real estate leasing has queried whether its partial spin-off can qualify for the special Corporate Tax regime. The DGT indicates that for this to apply, the transferred assets must constitute an autonomous economic unit (a line of business) and the transaction must be driven by valid economic reasons.

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2020-12-29PublishedPublished 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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