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A family group has enquired whether its total demerger, partial financial demerger, and merger operations can qualify for the special Corporate Tax regime. The DGT indicates that they may do so provided they meet the requirements of the Corporate Tax Act and commercial regulations, and that valid economic reasons exist.
Question posed: Whether the described operations 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 and whether valid economic reasons exist.
Total demergers and mergers may apply the special regime if they are carried out in accordance with commercial regulations and Article 76.1 of the LIS. In a financial partial demerger, the transferring entity must maintain majority holdings in other entities or a line of business within its equity. The existence of tax credits does not prevent the special regime if the operation has valid economic reasons and does not merely seek a tax advantage.
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