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V2159-21 29 July 2021 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Partial demergers may qualify for special regime if segregated assets form business lines and valid economic reasons exist

The inquiry examines whether a restructuring via partial demerger of a construction activity can qualify for the Corporate Tax special regime. The DGT states that for this to apply, both the transferred and the retained assets must constitute autonomous business lines with their own organisation prior to the transaction.

The question raised

Cuestión planteada - Si resulta de aplicación a la operación de reestructuración empresarial planteada el régimen especial contenido en el capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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