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A geriatric residential entity inquires whether its demerger, merger, exchange of securities, and non-monetary contribution operations may qualify for the special tax regime. The DGT responds that this is possible provided that the requirements of commercial law and the limits on participation and activity established by law are met.
Question posed: Whether the described operations may qualify for the special tax regime under Chapter VII of Title VII of the Corporate Income Tax Law 27/2014, of November 27.
Financial demergers may qualify for the special regime if the segregated assets consist of majority holdings and the demerged entity maintains a line of business or majority holdings. Reverse mergers are applicable if they comply with the requirements of commercial legislation. The exchange of securities requires that the acquiring entity obtains the majority of voting rights and that residency and valuation requirements are met. Non-monetary contributions of holdings are valid if they represent at least 5% of equity and have been held uninterruptedly during the previous year.
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