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V1153-14 ·25 April 2014 ·consulta-vinculante Medium impact
Tax

Spin-off of a business line may qualify for special Corporate Tax regime if it constitutes an economic unit

A textile company has enquired whether the partial spin-off of its sample design activity into a new company allows for the application of the special Corporate Tax regime and the technological innovation deduction. The Directorate General for Taxes (DGT) indicates that the operation may meet the requirements provided that the segregated business line is an autonomous economic unit and the motives are economic in nature.

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2014-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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