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An immovable property company asks whether it can carry out a partial split of assets to create three new companies without taxing capital gains. The DGT responds that the operation does not qualify as a partial split if the segregated immovable assets do not constitute distinct activity branches with separate organisational and management structures.
A partial split of assets does not trigger taxation if the segregated assets form autonomous activity branches with distinct organisational and management structures.
The tax team reviews your specific situation.
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