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The taxpayer asks whether a spin-off of their real estate assets can qualify for the special Corporate Tax regime. The DGT indicates that if commercial regulations are met and valid economic reasons exist, this regime may be applied.
Question raised 1) Whether the described operation could benefit from the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special spin-off regime (Art. 76.2.1.a LIS), the operation must be carried out within the commercial sphere pursuant to Law 3/2009. If the partners receive shares on a proportional basis, it is not necessary for the assets to constitute business lines. However, the operation may not benefit from the regime if its primary objective is tax fraud or evasion, or if it lacks valid economic reasons (Art. 89.2 LIS).
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