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V1944-15 ·19 June 2015 ·consulta-vinculante Medium impact
Tax

The special spin-off regime may be applied if a branch of activity with its own organization and valid economic reasons is segregated

The inquiry asks whether a partial spin-off of a company may qualify for the special regime of the Corporate Income Tax Act. The DGT responds that it is possible provided that the segregated assets constitute an autonomous economic unit and the operation is supported by valid economic reasons.

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2015-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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