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The taxpayer inquired whether a division of their assets could qualify for the special demerger tax regime. The DGT indicates that if the operation is carried out under the Structural Changes Act and proportionality is maintained in the allocation of values to shareholders, the regime may apply, provided its primary purpose is not tax evasion or tax advantage.
This ruling clarifies the conditions under which a total demerger can benefit from tax neutrality, emphasizing the necessity of economic substance and proportionality to avoid being classified as a tax avoidance scheme.
The tax team reviews your specific situation.
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