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V2411-20 ·14 July 2020 ·consulta-vinculante Medium impact
Tax

Total spin-off of a single-member company may qualify for special Corporate Tax regime

A company holding two rural properties intends to undergo a total spin-off to create two new entities and facilitate generational succession. The Directorate General for Taxes (DGT) indicates that the operation could meet the requirements for a total spin-off and the special regime, provided that proportionality and valid economic reasons are maintained.

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Lifecycle

2020-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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