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The taxpayer inquired whether a partial spin-off of its real estate assets into a new company could qualify for the special Corporate Tax regime. The Directorate-General for Taxes (DGT) ruled that it cannot, as it was not proven that the real estate assets constitute a line of business with their own material and human resources.
Cuestión planteada Si la operación descrita de escisión parcial se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la escisión parcial debe transmitir ramas de actividad que constituyan unidades económicas autónomas capaces de funcionar por sus propios medios. Esto requiere que exista una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida antes de la operación. Si el patrimonio segregado no permite el desarrollo de una explotación económica autónoma, la operación no podrá disfrutar del régimen especial.
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