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V1518-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime for partial demerger: the necessity of a line of business

A company inquires whether the segregation of its tobacco sales and press activity constitutes a partial demerger under the special regime. The DGT responds that, based on the facts, the existence of a differentiated line of business is not proven.

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2022-06-27PublishedPublished 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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