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V2874-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

The spin-off of isolated real estate assets does not allow for the application of the tax neutrality regime if they do not constitute a line of business

A construction and transport company inquires whether the segregation of its real estate assets into a new company may qualify for the special regime for partial spin-offs. The DGT responds that to apply this regime, the segregated assets must constitute an autonomous line of business that already existed in the transferring entity.

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2023-10-25PublishedPublished 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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