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The taxpayer inquired whether a demerger operation could apply the special regime under the Corporate Income Tax Act (LIS) and if its motives were economic. The DGT indicates that, provided legal requirements are met and the allocation of values is proportional, the regime could apply, as long as its primary purpose is not tax evasion or tax advantage.
Companies undergoing restructuring can benefit from specific tax treatments for total demergers, provided they demonstrate genuine economic substance and comply with proportional asset valuation rules.
The tax team reviews your specific situation.
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