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V1415-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

Special demerger regime cannot be applied if segregated assets do not constitute a line of business

The applicant asks whether the segregation of industrial warehouses and photovoltaic installations can qualify for the special partial demerger regime. The DGT rules that it cannot, as these isolated elements do not meet the requirement of constituting a line of business.

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2019-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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