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A company asks whether spinning off its property leasing activity to a new entity can qualify for fiscal neutrality. The DGT replies that the segregated assets must constitute an activity branch with economic autonomy, not just isolated assets.
Cuestión planteada Si la escisión parcial planteada por la entidad matriz formalizando otra sociedad limitada se puede acoger al régimen especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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