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V2515-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special spin-off regime: the necessity for the segregated assets to constitute a line of business

A company inquires whether the segregation of its industrial warehouses into a new company may qualify for the special partial spin-off regime. The DGT responds that, for this to occur, the segregated assets must constitute a line of business that is autonomous and distinct from the activity of the original 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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