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A communications group asks whether its corporate restructuring plan (mergers, non-cash contributions and spin-offs) can apply to the special corporate tax regime. The DGT responds that it is possible provided the requirements of the Law on Structural Modifications and specific LIS articles are met.
Question raised 1) Whether the described operations 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.
Mergers and demergers may qualify for the special regime if they are carried out within a commercial framework and comply with the requirements of the LIS. Non-monetary contributions of equity interests are valid if the holding exceeds 5% and the residency and ownership requirements are met. Economic motives of simplification and generational succession are considered valid, and the existence of negative tax bases does not prevent the application of the regime. If the operations are carried out within the same tax period, the companies do not lose their status as dominant entities in their tax groups.
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