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The inquiry asks whether retail activity can be considered a line of business independent of wholesale activity. The DGT rules that, to apply the special spin-off regime, the assets must constitute autonomous economic units with distinct material and human resource organisations prior to the operation.
Cuestión planteada 1.- Si puede ser considerada la actividad de explotación de comercio al por menor de productos alimenticios y bebidas como rama de actividad y/o unidad económica independiente de la actividad de comercio al por mayor de toda clase de productos alimenticios y bebidas.
Para que una escisión parcial disfrute del régimen especial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada con medios materiales y personales distintos para cada actividad en la entidad escindida con anterioridad a la operación. Si no existe una especialidad en la explotación que requiera un modelo de gestión diferenciado, no se consideran ramas de actividad independientes.
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