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A family-owned real estate and financial services company has requested a ruling on whether its total demerger plan to separate business lines can benefit from the special regimes for Corporate Tax, VAT, Transfer Tax/Stamp Duty, and Property Transfer Tax. The DGT indicates that the demerger meets Corporate Tax requirements, but warns that applying the special regime will depend on the objective not being tax avoidance and on meeting the economic unit requirements under VAT.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podría acogerse al régimen especial de IS si se realiza en el ámbito mercantil y los socios reciben participaciones proporcionales. No obstante, la aplicación de este régimen requiere que el objetivo principal no sea la ventaja fiscal, lo cual deberá ser comprobado por la Administración. En cuanto al IVA, la no sujeción depende de que los elementos transmitidos constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Para el ITP y AJD, la operación es una reestructuración que, de serlo, cuenta con exención. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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