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A company asks whether segregating its shares into another entity to create a new company may be subject to capital gains tax. The DGT responds that if commercial and fiscal requirements are met, the operation may benefit from the corporate tax neutrality regime.
Question raised
The financial spin-off operation may qualify for the tax neutrality regime under Chapter VII of Title VII of the LIS, provided that the spun-off entity retains at least one line of business or a majority stake in another entity. Likewise, the shareholders must receive shares in the beneficiary entity in the same proportion as they held in the transferring entity, and the corresponding reduction of capital or reserves must be carried out. The regime shall not be applicable if the primary objective of the restructuring is tax fraud or evasion.
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