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The taxpayer asks whether a total spin-off of her company may benefit from the special tax regime of the TRLIS. The DGT responds that, if the operation meets commercial requirements and aims to organize succession and avoid family conflicts, such reasons are considered valid economic reasons.
Question posed: Whether the described operation may benefit from the tax regime of Chapter VIII of Title VII of the recast text of the Corporate Income Tax Law, approved by Royal Legislative Decree 4/2004, of March 5.
To apply the special spin-off regime, the operation must comply with the commercial requirements of Law 3/2009. If the allocation of values to the partners is proportional to their previous participation, it is not necessary for the assets to constitute branches of activity. Furthermore, the operation must not have fraud or tax evasion as its primary objective, requiring valid economic reasons such as the restructuring of activities.
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