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A query was raised regarding whether a merger by absorption and a partial demerger could qualify for the special Corporate Tax regime and if the economic motives provided were valid. The DGT ruled that the merger could qualify if requirements are met, but the demerger would not, as the segregated assets do not constitute an autonomous line of business.
Cuestión planteada Si la fusión por absorción podría quedar sometida al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos expuestos pueden considerarse válidos a efectos del cumplimiento de lo previsto en el artículo 89 de la LIS.
Para que una escisión parcial disfrute del régimen especial, el patrimonio segregado debe constituir una rama de actividad, lo que exige una organización de medios materiales y personales diferenciados con anterioridad a la operación. En este caso, la mera distinción de tipos de inmuebles (viviendas frente a locales) no garantiza la existencia de una organización separada. Los motivos económicos de la fusión planteados pueden considerarse válidos según el artículo 89.2 de la LIS.
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