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A fishing company has requested clarification on whether its demerger project qualifies for the special Corporate Tax regime. The Directorate General of Taxes (DGT) explains that a partial demerger requires the segregated assets to constitute an autonomous business line, whereas in a total demerger, this is not required provided the allocation to shareholders is proportional.
Cuestión planteada 1) Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
En la escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) que permita el desarrollo de una explotación económica. Esto exige una organización empresarial diferenciada para cada bloque patrimonial. En cambio, en la escisión total, si la atribución de valores a los socios es proporcional a su participación, no se requiere que los patrimonios escindidos constituyan ramas de actividad. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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