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V2452-22 ·29 November 2022 ·consulta-vinculante Medium impact
Tax

Special demerger regime cannot be applied if segregated assets do not constitute a business line

The applicant asks whether a partial demerger of assets and liabilities (leases and electrical installations) can qualify for the special Corporate Tax regime. The DGT rules that, based on the facts, the elements to be segregated do not appear to constitute autonomous business lines with their own organisation.

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2022-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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