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A maritime transport company has enquired whether it may apply the special partial demerger regime when segregating its hotel business. The DGT indicates that this is possible provided that the transferred assets constitute a business line with economic autonomy and another business line is maintained within the transferring entity.
Cuestión planteada Se consulta por la procedencia de la aplicación del régimen especial de fusiones y escisiones a la operación planteada.
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