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V1763-14 ·4 July 2014 ·consulta-vinculante Medium impact
Tax

Special spin-off regime cannot be applied if segregated assets do not constitute a line of business

A company has enquired whether the spin-off of three industrial warehouses to its parent company may qualify for the special tax regime. The DGT has ruled that it does not, as the mere separation of real estate assets does not equate to the transfer of a line of business.

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2014-07-04PublishedPublished 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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