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A query was raised regarding whether a partial demerger of a company can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that for this to apply, the assets must constitute autonomous business lines and the transaction must be driven by valid economic reasons.
Question posed: 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.
To apply the special regime, the spin-off must comply with commercial regulations and the segregated assets must constitute branches of activity, that is, autonomous economic units with differentiated organizations of material and human resources. Furthermore, the operation must not have fraud or tax evasion as its primary objective, and must respond to valid economic motives such as the restructuring or rationalization of activities.
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