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V1127-14 ·22 April 2014 ·consulta-vinculante Medium impact
Tax

Special spin-off regime applicable if operation meets commercial requirements and has valid economic grounds

A company has enquired whether a spin-off operation can qualify for the special tax regime for European Companies. The DGT has ruled that if the spin-off is carried out in accordance with commercial regulations and its primary purpose is not tax evasion or tax advantage, said regime may be applied.

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2014-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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