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V0439-15 ·4 February 2015 ·consulta-vinculante Medium impact
Tax

The special spin-off regime may be applied if the operation meets commercial requirements and has valid economic reasons

The taxpayer asks whether a total spin-off of its company may qualify for the special tax regime. The DGT responds that, if the operation complies with commercial regulations and is carried out for valid economic reasons and not solely to obtain a tax advantage, said regime may be applied.

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2015-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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