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A company inquired whether the demerger of a commercial line of business into another entity could qualify for the special tax regime. The DGT ruled that it cannot, as the real estate assets remaining in the original company do not constitute an autonomous line of business.
Question posed: Possibility that the projected operation may qualify for the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special spin-off regime, the segregated assets must constitute an autonomous economic unit and the transferring entity must retain at least one other line of business in its assets. A line of business requires a distinct business organization with its own material and human resources. In this case, the management of real estate for lease does not constitute an economic exploitation with the necessary autonomy to be considered a line of business.
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