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V2233-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Special demerger regime requires segregated assets to constitute an autonomous line of business

A hotel company has enquired whether it can apply the special demerger regime when separating part of its assets. The DGT indicates that, to do so, the transferred assets must form a line of business with distinct organisation and management.

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2019-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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