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The applicant asks whether a total demerger operation can apply the special Corporate Tax regime. The DGT indicates that, provided commercial regulations are met, it could qualify for the regime as long as its primary purpose is not tax advantage.
Question posed: Whether the proposed demerger operation could qualify for the special regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
If the operation is carried out under Law 3/2009, it would in principle meet the conditions for total demerger under Article 76.2 of the LIS. Since the shareholders maintain their same participation quotas without monetary compensation, it is not necessary for the assets to constitute business lines. However, the application of the regime requires that the operation must not have the objective of tax fraud or evasion, and must respond to valid economic reasons pursuant to Article 89.2 of the LIS.
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