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A company has requested a ruling on whether segregating its two activities (carpentry/locksmithing and flooring manufacturing) into two new entities constitutes a non-proportional total demerger under the tax neutrality regime. The DGT ruled that to apply this regime, the segregated assets must constitute business lines, meaning autonomous economic units capable of operating independently.
Cuestión planteada 1. Si las actividades descritas constituyen ramas de actividad según el artículo 76.4 de la LIS.
En una escisión total no proporcional, los patrimonios escindidos deben constituir ramas de actividad, entendidas como conjuntos de elementos patrimoniales que formen una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige que la actividad exista previamente en la entidad transmitente con una organización empresarial diferenciada (medios materiales y humanos específicos) que determine explotaciones económicas autónomas. Además, la operación no debe tener como objetivo principal la obtención de una ventaja fiscal sin motivos económicos válidos.
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