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V0202-20 ·30 January 2020 ·consulta-vinculante Medium impact
Tax

Financial spin-offs may qualify for special regime if majority holdings are maintained

The applicant inquired whether the segregation of majority holdings in a company could benefit from the special regime for spin-offs. The DGT ruled that this is possible provided the spun-off entity retains majority holdings in other entities or a business line, and that the transaction is supported by valid economic reasons.

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2020-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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