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A confectionery company in insolvency proceedings has enquired whether the contribution of its business unit to a new company (NEWCO) for subsequent transfer may qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that the transaction meets the requirements of economic unity and valid economic reasons, thereby allowing for the subrogation of tax loss carryforwards.
Question raised 1) Whether the described operations may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
The contribution of a branch of activity may qualify for the special regime if the assets constitute an autonomous economic unit and the activity already existed in the transferor. The operation is valid if it has economic motives (such as managing an orderly liquidation) and its primary purpose is not fraud or tax advantage. Under these conditions, the transferee may subrogate into the negative tax bases of the transferred branch pursuant to Article 84.2 of the LIS.
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