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A real estate company has requested clarification on whether the de-merger of its property development business line allows for the application of the special Corporate Tax regime, and its implications for VAT, Transfer Tax (ITPAJD), and Stamp Duty (IIVTNU). The DGT indicates that for Corporate Tax purposes, eligibility depends on whether both business lines constitute autonomous economic units, whereas for VAT, the transaction appears to be a mere transfer of assets.
Cuestión planteada Si la operación planteada puede calificarse como una escisión de rama de actividad a los efectos de la aplicación del régimen fiscal especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para el IS, la escisión se acoge al régimen especial si el patrimonio segregado y el mantenido constituyen unidades económicas autónomas con organización diferenciada. En el caso concreto, los motivos económicos de separar riesgos y atraer socios se consideran válidos. Respecto al IVA, la operación estará sujeta si la rama segregada es una mera cesión de bienes sin estructura organizativa propia. En ITPAJD, la operación es no sujeta y exenta, y en IIVTNU no se devengará si concurren los requisitos de la disposición adicional segunda de la LIS.
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