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V2624-22 ·23 December 2022 ·consulta-vinculante Medium impact
Tax

Special spin-off regime cannot be applied if the segregated assets do not constitute a line of business

A query was raised regarding whether a partial spin-off of a real estate developer could qualify for the special Corporate Tax regime. The DGT ruled that this is not possible if the transferred asset is an isolated item of property rather than a line of business with its own organisation.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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