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V2995-21 ·29 November 2021 ·consulta-vinculante Medium impact
Tax

To apply the special regime for demergers, segregated assets must constitute business lines

A query was raised regarding whether certain non-proportional total demergers may qualify for the special regime under Corporate Income Tax. The DGT ruled that this is only possible if each of the demerged assets, taken individually, constitutes a business line.

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2021-11-29PublishedPublished 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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