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V2917-20 28 September 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

Total demergers may qualify for special tax regime if carried out under the Structural Changes Act

The applicant asks whether a demerger of their assets can qualify for the special Corporate Tax regime and if valid economic reasons must exist. The DGT indicates that, provided commercial regulations are met, the special regime may apply as long as its primary purpose is not tax evasion or tax advantage.

The question raised

Whether the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.

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