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V0428-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Fiscal regime conditions for share splitting depend on activity branches or valid economic reasons

A real estate promotion company asks whether it can benefit from the special tax-neutral regime in a full or partial split to facilitate generational succession. The DGT states that a partial split requires the segregated assets to constitute activity branches, and a full split must not primarily aim at tax advantages.

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2024-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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