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V4574-16 ·25 October 2016 ·consulta-vinculante Medium impact
Tax

Special regime for partial demergers may apply if segregated assets constitute a business line

The ruling examines whether a partial demerger of a company engaged in real estate development and property leasing can qualify for the special regime. The DGT concludes that this is possible provided that both the transferred elements and those remaining constitute autonomous business lines with valid economic reasons.

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2016-10-25PublishedPublished 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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