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V1910-23 ·4 July 2023 ·consulta-vinculante Medium impact
Tax

The special demerger regime cannot be applied if the segregated assets do not constitute a line of business

A company inquired whether the segregation of an agricultural estate to create a new entity could qualify for the special partial demerger regime. The DGT responds that it cannot, as the estate does not constitute an autonomous line of business with its own organization prior to the operation.

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2023-07-04PublishedPublished 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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