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V0307-14 ·10 February 2014 ·consulta-vinculante Medium impact
Tax

Special spin-off regime cannot be applied if transferred assets do not constitute a line of business

A travel agency inquired whether the spin-off of its property leasing activity could qualify for the special regime for mergers and spin-offs. The Directorate General for Taxes (DGT) ruled that it cannot, as the properties do not constitute an autonomous line of business within the transferring company.

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2014-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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