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A consulting entity proposes a total demerger of its assets to transfer them to other companies. The DGT has ruled that the operation may qualify for the special Corporate Tax regime provided it meets commercial and economic requirements, and that individual shareholders will not be taxed on the demerger if this regime is applied.
Companies undertaking total demergers can benefit from tax neutrality under the special Corporate Tax regime, provided they demonstrate valid economic reasons, thereby avoiding immediate tax liabilities for individual shareholders.
The tax team reviews your specific situation.
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