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V3843-16 ·12 September 2016 ·consulta-vinculante Medium impact
Tax

Special spin-off regime applicable if business branches are transferred for valid economic reasons

A company queried whether the partial spin-off of its leasing and energy activities could qualify for the special tax regime under the Corporate Income Tax Act. The DGT ruled that this is possible provided the transferred assets constitute a business branch and the reasons are economic, though it excludes the transfer of isolated assets such as land rights.

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2016-09-12PublishedPublished 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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