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V3678-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime for contribution of a line of business: economic unit and valid economic reasons

A company manufacturing carpentry and leasing real estate inquires whether it can contribute its leasing activity to a new company under the special regime. The DGT indicates this is possible if the assets constitute an autonomous economic unit and the transaction is driven by economic restructuring motives rather than solely for tax advantages.

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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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