Skip to content
V5107-16 ·25 November 2016 ·consulta-vinculante Medium impact
Tax

Partial division regime not applicable if transmitted assets do not constitute a business branch

A real estate promotion company asks whether transferring isolated assets to a new entity can qualify for the special division regime. The DGT responds that it is not possible because the assets do not form an autonomous economic unit or a business branch.

In 6 key points

How it affects those involved

The special division regime requires transferred assets to constitute a distinct business branch and autonomous economic unit, limiting its applicability to specific cases.

Lifecycle

2016-11-25PublishedPublished 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