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V1549-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

Special spin-off regime applicable if operation has valid economic reasons and does not seek tax advantage

A wealth management company has enquired whether its total spin-off can qualify for the special tax regime. The DGT indicates that this is possible provided the requirements for a total spin-off are met and the primary objective is not tax fraud or evasion through the pursuit of tax advantages without valid economic grounds.

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2016-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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