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A company inquires whether a proportional total demerger may qualify for the special regime for mergers and demergers and whether its motives are valid. The DGT indicates that, if the transaction is commercial in nature, it meets the demerger requirements, but the regime will not apply if the primary objective is to obtain a tax advantage through the subsequent sale of shares.
Question posed: Whether the proposed transaction could qualify for the special tax regime regulated in Chapter VII of Title VII of the Corporate Income Tax Law. And whether the economic motives can be considered valid for the purposes of applying the aforementioned special regime.
If the demerger is proportional, it is not necessary for the segregated assets to constitute business lines. The motives of risk separation and business specialization are considered economically valid. However, if the primary purpose is to reduce taxation through the sale of shares in the new entities, the special regime may not be applied. Regarding Article 23 of the LIS, the acquiring entity is subrogated into the right to the reduction for intangibles created by the transferor.
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