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A company has requested a ruling regarding a partial financial demerger intended to segregate its holdings in another entity while maintaining its real estate activity. The Directorate General for Taxes (DGT) indicates that the operation may qualify for the special regime, provided that commercial requirements are met and the existence of a branch of activity with a distinct organisation prior to the operation is proven.
Cuestión planteada 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 que una escisión parcial financiera se acoja al régimen especial, el patrimonio segregado debe ser una cartera de control y el patrimonio remanente debe constituir una rama de actividad. La rama de actividad requiere una organización de medios materiales y personales diferenciados para la actividad en la entidad escindida con anterioridad a la operación. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo la ventaja fiscal.
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