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A company has requested a ruling regarding a partial demerger intended to transfer real estate and shareholdings to a new entity. The DGT has ruled that the operation does not meet the requirements for tax neutrality under Corporate Income Tax, as the assets do not constitute a distinct business line and no majority shareholdings are being transferred.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para disfrutar de la neutralidad fiscal en una escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) que funcione por sus propios medios. En este caso, la segregación de inmuebles aislados no permite identificar una rama de actividad previa en la transmitente. Asimismo, la transmisión de participaciones no permite determinar si estas confieren la mayoría del capital social de las entidades, impidiendo el acogimiento al régimen especial.
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