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A holding company has enquired whether segregating its real estate holdings into a new company qualifies for the special spin-off tax regime. The DGT indicates that this is possible provided that commercial requirements are met and majority ownership is maintained in the remaining activities.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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