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The applicant asks whether a partial spin-off of its activities (audiovisual and real estate) can qualify for the special regime under the Corporate Income Tax Act. The DGT rules that it cannot, as the real estate portion does not constitute an autonomous line of business with its own resources.
Question posed: Whether the described operation may qualify for the tax regime established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special spin-off regime, the segregated assets must constitute a line of business, understood as an autonomous economic unit with differentiated material and human resources. The concept of a line of business requires that the activity previously exists within the transferring entity and possesses a separate business organization. If the entity does not have sufficient human and material resources for the segregated part to function on its own, the tax requirements are not met.
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