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A company has enquired whether a total spin-off, achieved by dividing its assets into two new companies, can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that, as this is a non-proportional spin-off, the transferred assets must constitute autonomous business lines to meet the tax requirements.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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 total no proporcional se acoja al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad según el artículo 76.4 de la LIS. Una rama de actividad es un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios como una unidad económica autónoma. En el caso planteado, la asignación indistinta de inmuebles a las nuevas sociedades no cumple este requisito al no recibir cada una una rama de actividad diferenciada.
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