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V0914-23 ·19 April 2023 ·consulta-vinculante Medium impact
Tax

Partial spin-off and absorption may qualify for IS special regime

A company seeks to carry out a partial spin-off of an activity branch to establish a new entity, followed by the absorption of the split entity. The DGT states that these operations may apply to the IS special regime if the segregated assets constitute an autonomous economic unit.

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2023-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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