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V3697-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Special spin-off regime cannot be applied if segregated assets do not constitute a line of business

The taxpayer asks whether a spin-off of construction activities can qualify for the special partial spin-off regime. The DGT rules that it cannot, as the assets do not form an autonomous economic unit with its own organisation.

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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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