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V1066-21 ·23 April 2021 ·consulta-vinculante Medium impact
Tax

Special spin-off regime inapplicable if segregated assets do not constitute a business line

The taxpayer asks whether their spin-off operation can qualify for the special regime under Corporate Income Tax. The DGT rules that, to qualify, the transferred assets must constitute a business line with distinct organisation and management.

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2021-04-23PublishedPublished 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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