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V2953-21 19 November 2021 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Partial demergers cannot qualify for special tax regime if segregated assets do not constitute a line of business

A jewellery company that also owns rental properties has enquired whether it can carry out a partial demerger of said properties under the special Corporate Tax regime. The Directorate-General for Taxes (DGT) ruled that, as there was no prior separate organisation and management for these properties, they do not constitute a line of business and therefore do not qualify for the special regime.

The question raised

Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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