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A wine company has requested clarification on whether the segregation of estates and shares in another company qualifies for the special demerger regime. The Directorate-General for Taxes (DGT) has ruled that the real estate asset portion does not constitute a distinct line of business and, therefore, does not qualify for the special regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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