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V1687-14 2 July 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

Requirements for applying the special spin-off regime: the necessity of business lines

An agricultural company has enquired whether its total spin-off to create three new companies can qualify for the special Corporate Tax regime. The DGT has ruled that, as it is a non-proportional spin-off, it is an essential requirement that the spun-off assets constitute autonomous business lines, which cannot be inferred from the facts.

The question raised

Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.

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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