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A medical supplies company inquires whether it may segregate its real estate assets into a new company to lease them under the special spin-off regime. The DGT responds in the negative, as the real estate assets do not constitute an autonomous and distinct line of business from the main activity.
Question posed: Whether the described operation may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
To qualify for the special partial spin-off regime, the segregated assets must constitute an autonomous economic unit or a line of business. This requires a distinct business organization that allows for the identification of an economic operation separate from that of the transferor. In this case, isolated real estate assets do not constitute a line of business distinct from that of medical supplies.
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