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A company intends to segregate its majority stake in another entity to transfer it directly to its shareholders. The DGT has ruled that the transaction does not meet the requirements of the special spin-off regime because the transfer must be made to another entity, rather than to the shareholders.
Question posed: Whether the application of the special regime of Chapter VIII of Title VII of the Recast Text of the Corporate Income Tax Law is appropriate for the proposed operation. And whether the alleged grounds are considered economically valid for these purposes. What implications the operation would have for the consulting entity and for its partners.
To qualify for the special regime for financial partial demerger, the entity must transfer the segregated part to another entity, whether newly created or existing, receiving in exchange securities representative of its capital. As the transfer of the interest is projected directly to the partners, the conditions of the Recast Text of the Corporate Income Tax Law are not met. The transferring entity must include in its tax base the difference between the normal market value of the transferred assets and their book value.
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