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A family company managing rental properties proposes a total split to separate operations and facilitate succession. The DGT states that if the transaction meets commercial and proportionality requirements, it may apply the tax neutrality regime of the Corporate Income Tax.
Question raised 1. Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
The transaction may qualify for the tax neutrality regime under the LIS if it is carried out under the commercial requirements of a total spin-off and the shareholders receive proportional shares. For Corporate Income Tax purposes, income from the transfer shall not be recognized, nor shall the tax values of the assets be changed. For VAT purposes, the transfer of real estate shall be subject to the tax as it does not constitute an autonomous economic unit. For ITPAJD, the transaction shall be not subject to the corporate operations modality and exempt in the other modalities.
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