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A real estate development company intends to carry out a non-proportional total spin-off to divide its assets into four new entities. The DGT has determined that the operation does not meet the requirements for the special Corporate Tax regime or for VAT exemption.
Cuestión planteada 1) Si la operación descrita pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para que una escisión total no proporcional se acoja al régimen especial del TRLIS, los patrimonios escindidos deben constituir previamente ramas de actividad en la entidad de origen. Esto exige una organización de medios materiales y personales diferenciados para cada actividad. Al no existir cuatro ramas de actividad diferenciadas en la entidad consultante, no se aplica el régimen especial de IS. Asimismo, la transmisión de inmuebles no constituye una unidad económica autónoma para la no sujeción al IVA.
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