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V2754-14 ·14 October 2014 ·consulta-vinculante Medium impact
Tax

It is possible to apply the special regime for demergers if the requirements regarding business lines and economic motives are met

A company inquires whether a partial demerger of a business line and a subsequent financial demerger may qualify for the special regime of Corporate Income Tax. The DGT responds that this is possible if the transferred assets constitute an autonomous economic unit and the motives for the operation are economically valid.

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2014-10-14PublishedPublished 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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