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V2888-21 18 November 2021 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Requirements for the special spin-off regime: the necessity for segregated assets to constitute a pre-existing line of business

The applicant asks whether the segregation of their real estate assets into a new company can qualify for the special partial spin-off regime. The DGT rules that, for this to apply, the transferred assets must constitute a line of business with a previously differentiated organisation within the transferring company.

The question raised

Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si existen motivos económicos válidos.

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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