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A company enquired whether its demerger operation could qualify for the special tax regime for reorganisations. The DGT ruled that this is possible provided the requirements for a commercial total demerger are met and the operation is driven by valid economic reasons rather than solely for tax advantages.
Question raised 1) Whether the described operation may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The operation may qualify for the special regime for total demergers if it is carried out under Article 69 of Law 3/2009 and complies with Article 76.2.1.a) of the LIS. It is not necessary for the assets to constitute business lines if the allocation of values to the partners is proportional. Furthermore, the operation must respond to valid economic reasons, such as the rationalization of activities, to avoid exclusion under Article 89.2 of the LIS.
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