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V3667-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Special demerger regime does not apply if transferred assets do not constitute a line of business

A travel agency inquired whether the transfer of premises to a new company could qualify for the special partial demerger regime. The DGT ruled that since the premises do not constitute a line of business with distinct management and organisation, the tax requirements are not met.

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2020-12-29PublishedPublished 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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