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V1186-20 ·30 April 2020 ·consulta-vinculante Medium impact
Tax

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

The requesting entity asks whether the spin-off of properties intended for tourist accommodation can qualify for the special merger and spin-off regime. The DGT rules that this is not possible if the assets are isolated elements and do not form a business line with its own organisation.

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2020-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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