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V2672-22 29 December 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Partial spin-off of isolated assets does not qualify for special Corporate Tax regime

A hospitality company intends to carry out a partial spin-off to transfer its real estate assets to another company. The DGT ruled that, as the properties do not constitute a business line with a prior independent organisation, the transaction does not qualify as a tax-efficient spin-off.

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