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A real estate promotion company seeks to split its property rental activity by establishing a new entity. The DGT states that, as there was no prior autonomous organizational structure for rental activities, the requirement of a distinct activity branch is not met.
Cuestión planteada 1. Si puede considerarse que existe rama de actividad cuando la entidad ha venido arrendando los vienes que van a ser objeto de escisión, pero no se cumplían los requisitos previstos en el artículo 27 de la Ley 35/2006.
Para que una escisión parcial disfrute del régimen especial, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. El concepto de rama de actividad exige que la actividad exista previamente en la entidad transmitente con un conjunto patrimonial identificado y una organización que permita su explotación autónoma. En este caso, al ser los medios necesarios para el arrendamiento posteriores a la operación, no se considera rama de actividad.
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