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V0380-16 ·1 February 2016 ·consulta-vinculante Medium impact
Tax

Special spin-off regime applicable if the operation is proportional and has valid economic reasons

A management company has inquired whether a total spin-off intended to separate cash surpluses can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that, as it is a proportional spin-off, it meets the requirements and the stated reasons are economically valid.

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2016-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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