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A query was raised regarding the tax treatment of a non-proportional total demerger of a company to create two new entities. The DGT ruled that the special Corporate Tax regime does not apply because the assets do not constitute lines of business, although the transaction is not subject to VAT and is exempt from Transfer Tax and Stamp Duty (ITPAJD).
Question raised
For a non-proportional total demerger to benefit from the special Corporate Income Tax regime, the segregated assets must constitute lines of business, understood as autonomous economic units capable of operating by their own means. In this case, as there is no differentiated management and organization within the transferring company that allows for the identification of such lines, the operation does not qualify for the special regime. Nevertheless, the transfer is not subject to VAT as it constitutes an autonomous economic unit and is exempt from ITPAJD due to the incorporation of the new companies.
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