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A company inquires whether the segregation of its tobacco sales and press activity constitutes a partial demerger under the special regime. The DGT responds that, based on the facts, the existence of a differentiated line of business is not proven.
Question posed: Whether valid economic reasons exist to avail oneself of 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 for partial demerger, the segregated assets must constitute a line of business, understood as an autonomous economic unit capable of operating by its own means. This requires a differentiated business organization that justifies the autonomy of the activity. If the segregation only transfers part of a commercial activity without a prior separate organization, the requirements of the LIS are not met.
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