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V0217-14 29 January 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial

Contribution of real estate for future hotel operations may qualify for special CIT regime under certain conditions

A real estate company has enquired whether a partial demerger or the contribution of real estate to create tourist apartments can qualify for the special Corporate Income Tax (CIT) regime. The Directorate General for Taxes (DGT) has determined that a demerger does not qualify as a business line, but a non-monetary contribution may apply the special regime provided the requirements of Article 94 of the TRLIS are met.

The question raised

1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.

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