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A company engaged in real estate distribution and management has queried whether its partial demerger can qualify for the special regime under Corporate Income Tax. The Directorate General of Taxes (DGT) has ruled that this is possible provided the segregated assets constitute autonomous business lines and the transaction is driven by valid economic reasons rather than solely for tax advantages.
Cuestión planteada Si la operación descrita 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 aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios con medios materiales y personales diferenciados. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de diversificación de riesgos, separación de estructuras financieras y especialización de actividades pueden considerarse válidos.
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