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V2156-21 ·29 July 2021 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special partial demerger regime: maintenance of a line of business

The applicant asks whether a partial demerger, in which the parent company retains only real estate assets, qualifies for the special Corporate Tax regime. The DGT rules that, based on the facts, no line of business is maintained by the transferring entity, which prevents the application of said regime.

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2021-07-29PublishedPublished 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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