Skip to content
Back to index
V3284-16 13 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial financiera

Partial financial spin-off may qualify for the special regime if commercial requirements are met and valid economic reasons exist

A holding company has requested clarification on whether its partial financial spin-off operation qualifies for the special tax regime and if its underlying reasons are valid. The DGT has ruled that the operation meets the requirements for a financial spin-off and that the stated motives are economically valid.

The question raised

Question posed: Whether the proposed operation could qualify for the special tax regime regulated in Chapter VII of Title VII of the Corporate Income Tax Law, and whether the economic reasons can be considered valid for the purposes of applying the aforementioned special regime.

Apply this to a real case

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

Email
Contact