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V3701-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

To apply the special regime for demergers, the segregated assets must constitute a line of business

The applicant asks whether their demerger project meets the requirements for the special tax regime for mergers and demergers. The DGT rules that, to qualify for this regime, the transferred assets must form an autonomous line of business and there must have been a pre-existing, distinct organisation within the transferring company.

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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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