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V0929-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Non-proportional total spin-offs require segregated blocks to constitute business lines to qualify for special regime

A real estate rental company intends to carry out a non-proportional total spin-off to create two new companies, one for each group of shareholders. The DGT rules that if the real estate blocks do not constitute business lines with their own organisation, the operation cannot benefit from the tax neutrality regime.

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2024-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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