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A query was raised regarding whether a non-proportional total demerger of a company engaged in milk and grain production could qualify for the special Corporate Tax regime, and its subsequent treatment under Personal Income Tax (ITPAJD) and VAT. The Directorate General for Taxes (DGT) ruled that for Corporate Tax purposes, an autonomous business branch must be established within each entity and that the economic reasons provided are valid.
Companies undergoing restructuring through non-proportional demergers must ensure the creation of autonomous business branches to benefit from tax neutrality under the special Corporate Tax regime.
The tax team reviews your specific situation.
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