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V5025-16 18 November 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

Special spin-off regime applicable if valid economic reasons exist and participation or line of business requirements are met

The applicant asks whether a total or partial financial spin-off can qualify for the special regime under Corporate Income Tax. The DGT rules that this is possible provided commercial and economic requirements are met, and as long as the objective is not to obtain a tax advantage through the subsequent sale of shares.

The question raised

Cuestión planteada 1º) Si las operaciones descritas pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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

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