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An IT consultancy firm inquired whether it could spin off part of its assets (real estate) into a new company while benefiting from tax incentives. The Directorate General for Taxes (DGT) ruled that, because the company operates a single activity, the segregation does not constitute an autonomous line of business.
Companies attempting to restructure by separating assets without a distinct, autonomous business line will not qualify for the special tax regimes applicable to corporate demergers.
The tax team reviews your specific situation.
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