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V1763-19 ·10 July 2019 ·consulta-vinculante Medium impact
Tax

For a partial spin-off to be tax-wise valid, the segregated assets must constitute an autonomous business activity

A company asked whether the segregation of real estate and debt from a sports centre could be considered a business activity for a partial spin-off. The DGT replied that there must be a previously established, distinct organisation of material and human resources.

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2019-07-10PublishedPublished 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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