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A company wishes to carry out a total non-proportional spin-off to separate its property leasing and real estate promotion activities. The DGT states that the transaction cannot benefit from the special tax neutrality regime as the transferred elements do not constitute autonomous business activities.
Cuestión planteada 1) Si la operación de escisión total no proporcional planteada es susceptible de acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para que una escisión total no proporcional disfrute del régimen especial, los patrimonios segregados deben constituir ramas de actividad, entendidas como conjuntos de elementos capaces de funcionar por sus propios medios. Esto requiere que la actividad exista previamente en la transmitente con una organización empresarial diferenciada. En este caso, al no apreciarse que los bloques patrimoniales sean explotaciones económicas autónomas, no se aplica el régimen de neutralidad fiscal.
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