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A company engaged in agricultural and property rental activities seeks to know whether its partial spin-off can benefit from IS tax neutrality and be exempt from VAT, ITPAJD and IIVTNU. The DGT states that for IS, autonomy of activity branches must be proven, whereas under VAT, transmission is not subject to tax if it constitutes an autonomous economic unit.
Cuestión planteada
Para el IS, la escisión parcial solo disfruta de neutralidad fiscal si el patrimonio segregado constituye una rama de actividad (unidad económica autónoma) y se mantiene otra rama en la entidad escindida. En IVA, la transmisión no está sujeta si los elementos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En ITPAJD, si no es operación de reestructuración, la disminución de capital no genera tributación por falta de base imponible y la constitución de la nueva sociedad está exenta. En IIVTNU, no hay devengo si no se transmiten terrenos urbanos o si concurren los requisitos de la disposición adicional segunda de la LIS.
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