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A funeral services group has requested a ruling on whether its reorganization, involving total demergers and an improper merger, can benefit from the tax neutrality regime. The Directorate General for Taxes (DGT) indicates that, provided commercial and proportionality requirements are satisfied, these operations could qualify for such treatment under Corporate Income Tax.
Cuestión planteada 1. Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si existen motivos económicos válidos.
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