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A company has proposed a total demerger to split its assets into a real estate company and an industrial company. The DGT analyses the application of special tax regimes regarding Corporate Income Tax, VAT, ITPAJD and IIVTNU.
Question raised 1) Whether the described transaction could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
In CIT, the transaction could qualify for the special regime if it meets the requirements for total demerger and has valid economic reasons. In VAT, non-applicability depends on whether the transferred elements constitute an autonomous economic unit. In ITPAJD, the transaction is not subject to tax as it constitutes a restructuring and is exempt in its other modalities. In IIVTNU, no tax is accrued if the real estate is integrated into a line of business.
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