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V0523-14 26 February 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Partial spin-offs or activity branch contributions may qualify for special corporate tax regime

The DGT confirms that partial spin-offs or non-monetary contributions of an activity branch may apply to the special corporate tax regime if the economic unit and valid economic reasons are met.

The question raised

1. Whether the special regime of Chapter VIII of Title VII of the consolidated text of the Corporate Income Tax Law is applicable to the described operations. In particular:

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