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V5501-26 ·31 August 2026 ·consulta-vinculante Medium impact
Tax

Tax neutrality may apply to non-monetary contributions of business lines

A company intends to separate its typography and real estate management activities by contributing each business line to a new company. The DGT states that the transaction could qualify for tax neutrality provided that the activities constitute autonomous economic units.

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2026-08-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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