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V2623-22 ·23 December 2022 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special partial demerger regime: the existence of a business line

A query was raised regarding whether the segregation of a specific business area from a company meets the requirements for the special partial demerger regime. The DGT ruled that, to apply this regime, the transferred assets must constitute a business line capable of operating independently and that such activity must have already existed as a distinct entity within the transferring company.

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2022-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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