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V2618-20 ·3 August 2020 ·consulta-vinculante Medium impact
Tax

Partial spin-off may qualify for special regime if it constitutes a separate activity with valid economic reasons

A company proposes to spin off its passive infrastructure business through a partial spin-off to establish a new entity. The DGT states that to apply the special regime under LIS, the segregated assets must constitute an autonomous activity and the operation must have valid economic grounds, not just tax benefits.

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2020-08-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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