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V0182-25 ·14 February 2025 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the tax neutrality regime in partial demergers

A consulting company proposes a partial demerger of its assets (premises and housing) into a new company to carry out leasing activities. The DGT responds that, if the segregated assets do not constitute an autonomous and differentiated branch of activity within the transferring company, the operation does not qualify for the special tax neutrality regime.

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2025-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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