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A consultancy company proposes a partial financial spin-off of its holdings in another entity to a new company (NEWCO). The DGT examines whether this transaction meets the special reorganisation regime criteria and is carried out for valid economic reasons.
Question posed: Confirmation that the described operation meets the requirements for the application of the special restructuring regime under Chapter VII of Title VII, in accordance with the provisions of Article 76.2.1.c) of the LIS.
Financial spin-offs may qualify for the tax neutrality regime if the spun-off entity retains holdings in other entities or a business line within its assets. To this end, there must exist a distinct organization of material and human resources for the activity in the spun-off entity prior to the operation. Furthermore, the application of the regime requires that the primary objective of the operation is not tax fraud or evasion.
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