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V0776-14 ·20 March 2014 ·consulta-vinculante Medium impact
Tax

Partial divestment of a business activity may qualify for special tax regime

A company asks whether a partial divestment of its retail business to another entity can apply to the special regime for mergers and spin-offs. The DGT responds that it is possible if the conditions of economic unity and valid economic reasons are met.

In 6 key points

How it affects those involved

Companies considering partial divestment of retail activities may benefit from the special tax regime under specific conditions.

Lifecycle

2014-03-20PublishedPublished 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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