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V1983-19 31 July 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Requirements for the special demerger regime: transfer of a business line and valid economic reasons

A company involved in vehicle repair and car rental wishes to undergo a demerger to separate these two activities. The Directorate General for Taxes (DGT) rules that the operation may qualify for the special regime if the transferred assets constitute a business line and another is maintained within the original entity, provided that the motives are economic rather than purely tax-driven.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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