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V1999-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

Partial financial spin-off may qualify for the special regime if equity and line of business requirements are met

An entity inquires whether the segregation of its majority holdings in subsidiaries into a new company may apply the special regime for spin-offs. The DGT indicates that this is possible if the demerged entity maintains a line of business with its own organization and if valid economic reasons exist.

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2021-06-24PublishedPublished 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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