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A company engaged in commercial activities and holding real estate asks whether a partial spin-off of its real estate business can be treated under the fiscal neutrality regime. The DGT states that such a transaction may qualify if the transferred assets form an autonomous economic unit and another business line remains within the parent company.
Cuestión planteada Si resulta de aplicación el régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos válidos presentados son válidos a tal efecto.
Para que la escisión parcial de rama de actividad se acoja al régimen de neutralidad fiscal, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la entidad transmitente debe mantener en su patrimonio al menos otra rama de actividad. La aplicación de este régimen implica que no se integrarán plusvalías en la sociedad ni en los socios, y los bienes recibirán los mismos valores fiscales y antigüedad que tenían en la transmitente. No obstante, el régimen no será aplicable si el objetivo principal de la operación es el fraude o la evasión fiscal.
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