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The spin-off of mercantile companies consists in a restructuring of the legal entity in which a company denominated as a spin-off decides to take all or part of its assets, liabilities and social capital in order to create with it one, two or more new companies called split. Being a form of corporate restructuring, it is considered as a financial strategy that can be positive for the renewal
of the commercial dynamic. However, it was not until 2012 that this type of corporate restructuring is regulated in a timely manner in the Republic of Panama and it is necessary to make a brief but concise presentation of the figure of great fame but not very well known.