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A query is made as to whether the segregation of a restaurant activity from a nightclub may qualify for the special demerger regime. The DGT responds that, as it is a non-proportional demerger, it is necessary for the segregated assets to be autonomous business lines.
Question posed: Whether the described operation could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
For a non-proportional total demerger to qualify for the special regime, the acquiring assets must constitute business lines. A business line is a set of assets that form an autonomous economic unit capable of operating by its own means. This requires the existence of differentiated business organizations within the transferring entity for each set of assets. If these requirements are met and the operation has valid economic reasons, the special regime could be applied.
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