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V2849-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

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

A company has consulted whether its partial spin-off of activities (property rental and financial management) can qualify for the special Corporate Tax regime. The DGT indicates that, based on the facts, these appear to be isolated assets rather than lines of business with their own organisation.

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2021-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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