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V3689-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime for partial demergers in Corporate Tax

A company engaged in agriculture and property rental is inquiring whether it can apply the special demerger regime by separating its rental activity into a new entity. The DGT indicates that the operation may meet the requirements if the segregated assets constitute a business line and another business line is maintained within the transferring company, provided there are valid economic reasons.

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2020-12-30PublishedPublished 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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