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V0708-21 ·25 March 2021 ·consulta-vinculante Medium impact
Tax

Requirements for eligibility for the special regime for partial demergers: line of business and valid economic reasons

A cosmetics company inquires whether the segregation of its industrial activity into a new entity may qualify for the special demerger regime. The DGT indicates that this is possible if the transferred assets constitute a line of business and another is maintained in the original entity, provided that valid economic reasons exist.

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2021-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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