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A real estate leasing company asks whether a partial split to divide its assets between two children can benefit from the fiscal neutrality regime. The DGT responds that, based on the information provided, the segregated assets do not appear to constitute a previously distinct and separate business activity, and thus the regime does not apply.
Cuestión planteada Si la operación planteada puede acogerse al régimen fiscal 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 régimen.
Para disfrutar de la neutralidad fiscal en una escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) capaz de funcionar por sus propios medios. Esta rama debe existir previamente en la entidad transmitente y contar con una organización empresarial diferenciada. Si la segregación solo transmite elementos patrimoniales aislados sin una estructura organizativa propia, no se aplicará el régimen de neutralidad del Capítulo VII de la LIS.
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