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V2977-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

The special regime for partial demergers may be applied if business lines with economic autonomy are transferred

A company inquires whether the demerger of its electricity marketing activity into a new company may qualify for the special regime of the Corporate Income Tax Act. The DGT responds that it is possible if the segregated assets and those remaining constitute business lines with autonomous organization and management, and if valid economic reasons exist.

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2015-10-08PublishedPublished 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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