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A consultancy firm inquired whether the segregation of its real estate and financial assets could qualify for the special partial demerger regime. The Directorate General for Taxes (DGT) ruled that it cannot, as these assets do not form an autonomous economic unit or a line of business.
Question posed: Whether the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for partial demergers, the segregated assets must constitute a line of business, understood as a set of elements capable of functioning by its own means. This requires a differentiated business organization and an autonomous economic operation within the transferring entity. In the case presented, the segregation of isolated real estate and financial assets does not meet this requirement of economic unity.
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