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V1299-21 ·7 May 2021 ·consulta-vinculante Medium impact
Tax

Partial demerger may qualify for the special regime if one line of business is transferred and another is maintained

The taxpayer asks whether the segregation of its energy and rental activities into a new company can utilize the special demerger regime. The DGT indicates that for this to occur, the transferred assets must constitute a line of business and the entity must maintain another line of business of its own.

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2021-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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