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V0530-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

To qualify for partial severance, the segregated assets must form an existing autonomous business activity

A company asks whether segregating its real estate into a new property rental firm can qualify for the special partial severance regime. The DGT states that this is only possible if the properties and their means constitute an existing autonomous business activity in the original company.

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2024-04-09PublishedPublished 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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