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V1431-14 ·29 May 2014 ·consulta-vinculante Medium impact
Tax

Special contribution regime for activity branches possible if economic units and valid economic reasons exist

A parent company asked whether segregating its assets into four subsidiaries to manage different agricultural and livestock activities could qualify for the special contribution regime for activity branches. The DGT confirms this is possible if the blocks constitute autonomous economic units and the operation is based on valid economic reasons, not merely tax advantages.

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2014-05-29PublishedPublished 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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