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A company involved in vehicle repair and car rental wishes to undergo a demerger to separate these two activities. The Directorate General for Taxes (DGT) rules that the operation may qualify for the special regime if the transferred assets constitute a business line and another is maintained within the original entity, provided that the motives are economic rather than purely tax-driven.
This ruling clarifies the criteria for qualifying for the special tax regime during demergers, specifically regarding the definition of a business line and the necessity of demonstrating genuine economic substance to avoid being classified as tax avoidance.
The tax team reviews your specific situation.
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