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A company enquired whether its demerger plan to separate its engineering activity and a stake in a US subsidiary could qualify for the special Corporate Income Tax regime. The DGT ruled that this is possible provided the requirements of economic unity and valid economic reasons are met, and further analyses the application of the tax reduction for the transfer of intangibles.
Cuestión planteada 1. Si las operaciones de escisión descritas pueden acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
Las operaciones de escisión parcial pueden acogerse al régimen especial si cumplen los requisitos mercantiles y fiscales, segregando ramas de actividad que constituyan unidades económicas autónomas o participaciones mayoritarias en otras entidades. Para la escisión de una rama de actividad, la adquirente debe poder desarrollar la actividad de forma autónoma y la transmitente debe mantener otra rama de actividad propia. En cuanto a la reducción por cesión de patentes y know-how, la entidad adquirente se subroga en el derecho de la transmitente sobre los intangibles creados por esta, siempre que se cumplan los requisitos del artículo 23 de la LIS.
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