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V0529-15 9 February 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

Special tax regime for demergers applicable if commercial requirements and valid economic reasons are met

The taxpayer inquired whether a total demerger could qualify for the special tax regime. The DGT ruled that if the demerger meets commercial requirements and is carried out for valid economic reasons rather than purely tax-driven purposes, the special regime is applicable.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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