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V0693-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Partial division regime may apply to standalone activity transfer

A company asked whether separating its electrical installation activity into a new entity constitutes partial division under the special regime of Corporate Tax. The DGT states that if the operation meets commercial requirements and the segregated assets constitute a standalone activity, the special regime may apply.

In 6 key points

How it affects those involved

Companies can benefit from a special tax regime when transferring a self-sufficient business activity under specific commercial and asset conditions.

Lifecycle

2024-04-15PublishedPublished 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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