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The applicant inquired whether the partial spin-off of land not related to their main activity allows for the application of the special Corporate Tax regime. The DGT ruled that, as these are isolated assets that do not form an autonomous economic unit, the legal requirements are not met.
Question raised
To apply the special regime for partial demerger, the segregated assets must constitute a line of business, understood as a set of elements capable of functioning by their own means. This requires a differentiated business organization and an autonomous economic activity that already existed in the transferring entity. If the transferred elements are isolated and do not allow for the development of an autonomous economic exploitation, the special regime is not applicable.
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