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A company operating travel agency and real estate activities seeks to carry out a partial spin-off to separate the real estate activity into a new entity under a special regime. The DGT states that the operation could meet the requirements if the segregated assets constitute a business segment and the remaining activities remain in the original company.
Question raised
To apply the tax neutrality regime in a partial spin-off, the segregated assets must constitute a line of business, understood as an economic unit capable of operating on its own. The operation must comply with commercial requirements and the spun-off entity must maintain another line of business. The objective of the restructuring must not be tax fraud or evasion, but rather the achievement of valid business objectives.
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