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V3154-15 ·19 October 2015 ·consulta-vinculante Medium impact
Tax

The transfer of receivables does not constitute a line of business and does not permit the special demerger regime

A company intends to carry out a partial demerger by transferring a set of loans to another entity within the group. The DGT responds that receivables do not constitute a line of business as they do not constitute an autonomous economic unit.

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2015-10-19PublishedPublished 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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