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A real estate rental company intends to carry out a non-proportional total spin-off to divide its assets among three new companies. The DGT has ruled that the operation cannot qualify for the special Corporate Tax regime because the assets do not constitute autonomous business lines.
Question raised 1) Whether the described operation can 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.
For a non-proportional total spin-off to benefit from the special regime, the transferred assets must constitute business lines, understood as autonomous economic units capable of operating by their own means. In this case, as there is no differentiated business organization that allows for the development of separate activities, the operation does not meet the requirements of Article 76.2.2 of the LIS. Consequently, the transfer of real estate could be subject to VAT as a mere transfer of assets if it is not accompanied by a sufficient organizational structure.
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