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V0534-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

The special demerger regime may be applied if the segregated activities constitute autonomous branches of activity

A company inquires whether the separation of its elevator maintenance activity from its design and installation activity constitutes a valid branch of activity to qualify for the special demerger regime. The DGT responds that this is possible if both parts maintain their own organization and resources that allow for autonomous economic exploitation.

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2016-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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