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Consulting companies have proposed a restructuring involving demergers and share exchanges. The DGT has determined that these operations may qualify for the special Corporate Tax regime and that the transfer of real estate assets may be exempt from VAT if they constitute an autonomous economic unit.
Question posed: Whether the application of the special regime of Chapter VIII of Title VII of the consolidated text of the Corporate Income Tax Law is appropriate for the proposed operations. And whether the alleged motives are considered economically valid for these purposes.
Proportional total demerger operations and exchange of securities may qualify for the special regime of the TRLIS if they are carried out under commercial regulations and the motives are economically valid. Regarding VAT, the transfer of leased real estate shall not be subject to tax if an autonomous economic unit with sufficient human and material resources is transferred. With respect to Article 108 of the LMV, the exemption on the transfer of securities is maintained if the cases of real estate tax avoidance do not occur.
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