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V0643-14 ·10 March 2014 ·consulta-vinculante Medium impact
Tax

Applicability of the special regime for the contribution of business branches to individuals

A taxpayer with two economic activities inquires whether they can contribute their commercial property leasing activity to a new company under the special regime for mergers and demergers. The DGT rules that this is possible provided the contributed assets constitute an autonomous economic unit and the reasons for the transaction are economically valid.

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2014-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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