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The consultant asks whether a total split can benefit from the special tax regime. The DGT confirms it can, provided it meets the commercial definition of a total split and is carried out for valid economic reasons, not for tax advantages.
Question posed: Whether the described operation may benefit from the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27.
To benefit from the special regime for total demerger, the operation must comply with the commercial concept of total demerger according to Law 3/2009. If the partners receive shares in proportion to their previous holding, it is not necessary for the assets to constitute branches of activity. Likewise, the operation must not have fraud or tax evasion as its primary objective, and must be based on valid economic motives such as the restructuring or rationalization of activities.
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