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A real estate promotion company asks whether it can benefit from the special tax-neutral regime in a full or partial split to facilitate generational succession. The DGT states that a partial split requires the segregated assets to constitute activity branches, and a full split must not primarily aim at tax advantages.
Cuestión planteada 1. Con relación al Impuesto sobre Sociedades:
Para la escisión parcial, es necesario que el patrimonio segregado constituya una rama de actividad (unidad económica autónoma) y que se mantenga al menos una rama de actividad en la entidad escindida. En la escisión total, el régimen especial no se aplicará si la operación tiene como principal objetivo la ventaja fiscal en lugar de motivos económicos válidos. Si se aplica el régimen de neutralidad, los bienes se valoran por su valor fiscal anterior y no se integran rentas en la transmitente.
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