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V5022-16 ·18 November 2016 ·consulta-vinculante Medium impact
Tax

Partial demergers may qualify for special tax regime if business branches are transferred and others are retained

A company inquired whether its demerger plan to separate construction, leasing, and concession activities could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that this is possible provided the transferred elements constitute autonomous business branches and other branches are maintained within the original company.

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2016-11-18PublishedPublished 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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