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V1265-14 ·13 May 2014 ·consulta-vinculante Medium impact
Tax

Special spin-off regime inapplicable if the transferring company does not maintain a line of business

A transport company inquired whether its partial spin-off could qualify for the special regime for mergers and spin-offs. The DGT ruled that this is not possible if the transferring company is left with only isolated elements that lack the capacity to carry out an autonomous economic activity.

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2014-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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