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A company has requested clarification on whether its total demerger operation can qualify for the special Corporate Income Tax regime. The DGT has ruled that this is possible provided the operation meets the commercial definition of a total demerger and is carried out for valid economic reasons rather than purely for tax purposes.
Question 1) Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
The transaction may qualify for the special regime if carried out under Article 69 of Law 3/2009, meeting the definition of total demerger under Article 76.2.1ºa) of the LIS. As it is a proportional allocation of shares, it is not necessary for the assets to constitute business lines. Furthermore, the proposed reasons of business structure rationalization and generational succession are considered valid economic reasons pursuant to Article 89.2 of the LIS.
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