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V2264-18 ·27 July 2018 ·consulta-vinculante Medium impact
Tax

Special spin-off regime cannot be applied if segregated assets do not constitute a line of business

A company inquired whether the segregation of assets intended for stevedoring could qualify for the special partial spin-off regime. The DGT ruled that it cannot, as the transferred elements do not form an autonomous economic unit or a pre-existing line of business.

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2018-07-27PublishedPublished 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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