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A company engaged in real estate trading and car park operations has enquired whether its spin-off to separate the car park activity is economically valid. The DGT has ruled that, provided the requirements regarding line of business and economic unit are met, the operation may qualify for the special regime.
Cuestión planteada Si los motivos descritos pueden considerarse económicamente válidos a efectos de la aplicación del régimen fiscal especial previsto en el capítulo VII de la vigente Ley del Impuesto sobre Sociedades.
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