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V0449-16 ·4 February 2016 ·consulta-vinculante Medium impact
Tax

Segregation of real estate does not constitute a partial demerger nor allow for the special Corporate Tax regime

A company inquired whether segregating its business premises to create a new asset-holding company would allow it to benefit from the special demerger regime. The DGT ruled that, as only a property is being transferred without an autonomous line of business, no partial demerger exists and the regime cannot be applied.

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2016-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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