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A company wishes to carry out a partial spin-off to separate its property leasing activity into a new entity. The DGT states that the transaction may qualify for fiscal neutrality if the transferred assets constitute a business activity with independent economic and organisational autonomy.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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