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A company seeking a ruling proposes to segregate its real estate leasing activity through a non-monetary contribution to a new company. The DGT indicates that to apply the special Corporate Tax regime, assets and liabilities must constitute a business line (an autonomous economic unit) and the underlying motives must be economic rather than purely tax-driven.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen especial de la LIS si la aportación de activos y pasivos constituye una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. Asimismo, los motivos de la reestructuración deben ser económicamente válidos, como la racionalización de actividades, para evitar la aplicación de la norma por tener como fin el fraude o la evasión fiscal. La valoración de si se cumplen estos requisitos de hecho corresponde a la Administración Tributaria.
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