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A company engaged in agricultural and photovoltaic activities has queried whether its partial demerger can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) indicates that for this to apply, the segregated assets must constitute an autonomous economic unit and the transferring entity must retain another line of business.
Question posed: Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic motives exist.
To apply the special regime for partial demerger, the transferred assets must constitute a line of business that is an autonomous economic unit capable of operating by its own means. Likewise, the transferring entity must retain at least one other line of business in its assets. The proposed restructuring motives could be economically valid, provided that the operation is not its primary objective to obtain a tax advantage.
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