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V3735-15 ·25 November 2015 ·consulta-vinculante Medium impact
Tax

Partial spin-off of a commercial property rental business line may qualify for special Corporate Tax regime under certain conditions

A real estate development and commercial rental company has requested clarification on whether spinning off its leasing business line into another company meets the requirements for the special tax regime. The Directorate General of Taxes (DGT) indicates that if the transaction is conducted on commercial terms and the segregated assets constitute an autonomous economic unit, the special regime may apply.

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2015-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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