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V2626-22 23 December 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total no proporcional

Absence of a prior line of activity prevents application of special spin-off regime and VAT exemption

The taxpayer proposes a non-proportional total spin-off of land for future real estate and hotel projects. The DGT rules that neither the special Corporate Tax regime nor the VAT exemption can be applied, as the assets do not constitute an autonomous line of activity within the transferring company.

The question raised

Cuestión planteada

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