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A company sought clarification on whether an asset contribution followed by a subsequent financial spin-off of shares could qualify for the special Corporate Tax regime. The DGT ruled that while the contribution does not constitute a line of business as the elements are isolated, it may still qualify under Article 94 of the TRLIS. Furthermore, the spin-off could qualify provided it meets commercial law requirements and involves an existing line of business.
This ruling clarifies the conditions under which restructuring operations can access tax benefits, emphasizing the distinction between isolated assets and a functional line of business.
The tax team reviews your specific situation.
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