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The DGT confirms that share exchanges may meet the conditions for the special regime, but some splits do not qualify as they fail to transfer majority shares.
Question raised 1. Whether the special regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is applicable to the described operations.
In order for a spin-off to qualify for the special regime, the segregated assets must consist of shares that confer the majority of the share capital in the entities. If the segregation does not transfer the majority, it does not meet the requirements of Chapter VII of the LIS. Furthermore, the operation must respond to valid economic reasons and not have tax advantage as its primary objective. Transactions between related parties must be valued at their market value.
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