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V2452-22 29 November 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Special demerger regime cannot be applied if segregated assets do not constitute a business line

The applicant asks whether a partial demerger of assets and liabilities (leases and electrical installations) can qualify for the special Corporate Tax regime. The DGT rules that, based on the facts, the elements to be segregated do not appear to constitute autonomous business lines with their own organisation.

The DGT's ruling

To apply the special regime for partial demergers, the segregated assets must constitute business lines, understood as sets of elements capable of functioning by their own means. This requires the existence of a differentiated organization of material and human resources for each activity within the demerged entity prior to the operation. If the transferred assets do not form an autonomous economic unit with separate management, the requirements of Article 76.4 of the LIS are not met.

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