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A software programming company has requested a ruling on whether a total demerger intended to separate real estate assets from business assets constitutes a valid economic reason. The DGT indicates that, provided the requirements of the Corporate Income Tax Act and commercial regulations are met, the operation could qualify for the special regime, provided its primary purpose is not tax evasion or tax advantage.
Question raised 1.-Whether it is considered that there would be a valid economic reason in the total spin-off operation for the purposes of applying the special regime of Chapter VII of Title VII of the LIS, in the event that:
For a total spin-off, if the partner receives shares on a proportional basis, it is not necessary for the assets to constitute business lines. The reason for separating business assets from real estate assets could be considered a valid economic reason pursuant to Article 89.2 of the LIS, although this depends on the facts. However, for a partial spin-off, the segregated assets must constitute a business line that operates on its own, which is not observed if only real estate and isolated elements are segregated.
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