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V2510-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

The segregation of real estate shall not constitute a partial demerger if it does not constitute a distinct line of business

A company inquired whether the segregation of its real estate assets into a new company could qualify for the special regime for partial demergers. The DGT responds that to apply this regime, the segregated assets must constitute a line of business that operates by its own means and must have previously existed in the transferring company.

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2023-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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