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A query is made as to whether a partial demerger operation may qualify for the special regime of Corporate Income Tax. The DGT responds that, as the allocation of shares is not proportional to the previous shareholding of the partners, it does not meet the tax requirements.
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.
To qualify for the special tax regime, the demerger must comply with Article 83.2 of the TRLIS, which requires that the shares of the beneficiary entities be attributed to the partners in proportion to their respective holdings. If the allocation is not proportional, the operation does not meet the definition of a tax demerger and cannot apply said regime.
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