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V0541-18 ·26 February 2018 ·consulta-vinculante Medium impact
Tax

Special spin-off regime applicable if segregated assets constitute a line of business (autonomous economic unit)

A company engaged in teaching and property leasing seeks clarification on whether it can undergo a partial spin-off under the special regime. The DGT rules that this is possible provided the segregated assets constitute a line of business with its own organisation and the transaction is supported by valid economic reasons.

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2018-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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