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V4780-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Total split may qualify for special tax regime if commercial and economic criteria met

The consultant asks whether a total split can benefit from the special tax regime. The DGT confirms it can, provided it meets the commercial definition of a total split and is carried out for valid economic reasons, not for tax advantages.

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2016-11-10PublishedPublished 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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