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V5024-16 ·18 November 2016 ·consulta-vinculante Medium impact
Tax

A business line may qualify for the special regime if it constitutes an economic unit

A company enquired whether the segregation of its design department could qualify for the special regime for corporate reorganisations. The DGT ruled that this is possible provided the business line constitutes an autonomous economic unit and the transaction is supported by valid economic reasons.

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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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