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V2015-19 1 August 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Non-proportional mergers and demergers may qualify for special tax regime if business line and economic requirements are met

A group of partners has queried whether a merger by absorption followed by a non-proportional total demerger can qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates this is possible provided the segregated assets constitute business lines and valid economic reasons exist.

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 y si existen motivos económicos válidos.

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