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V3418-16 19 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Requirements for applying the special demerger regime: existence of business lines with their own organisation

The applicant asks whether their demerger operation can qualify for the special Corporate Tax regime. The DGT rules that it cannot, as the entity only carries out a single economic activity and lacks differentiated business organisations for the blocks it intends to transfer.

The question raised

Cuestión planteada Si la operación de escisión descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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