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The taxpayer inquired whether the segregation of their assets could qualify for the special demerger regime under the Corporate Income Tax Act. The DGT ruled that it cannot, as the transfer of real estate without a distinct business organisation does not constitute a business line.
Question posed: Whether the proposed operation can benefit from the special regime of Chapter VII of Title VII of the LIS.
To apply the special regime, the segregated assets must constitute a line of business, understood as an autonomous economic unit capable of functioning by its own means. This requires a differentiated business organization and an autonomous economic exploitation. In the case presented, the segregation of exclusively real estate assets does not comply with these requirements as such a differentiated organization does not exist.
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