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A holding company has requested clarification on whether its non-monetary contributions and partial demergers qualify for the special tax regime. The DGT indicates that the contributions meet the requirements, but the demergers depend on whether the segregated assets constitute a business line or a controlling interest under commercial and tax regulations.
Question posed: Whether the described operations may qualify for the special tax regime under Chapter VIII, Title VII of the Recast Text of the Corporate Income Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
Non-monetary contributions comply with the special regime if the receiving entity is resident in Spain and the contributor maintains at least 5% of the equity. For partial demergers, the segregated assets must constitute a line of business (an economic unit capable of operating on its own resources) or a financial demerger with majority holdings. If the segregated activity does not allow for a distinct business organization or does not constitute an economic unit, the special regime shall not apply.
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