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V2117-20 ·24 June 2020 ·consulta-vinculante Medium impact
Tax

Total demerger of a company may qualify for special tax regime under Structural Changes Act

A consulting entity proposes a total demerger to separate assets used for economic activities from other non-business assets. The DGT rules that the operation may qualify for the special regime under the Corporate Income Tax Act, provided it meets commercial requirements and its primary purpose is not tax advantage.

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2020-06-24PublishedPublished 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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