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A coachbuilding company inquired whether it could perform a partial spin-off to transfer its cash reserves to a new company (SICAV) and qualify for the special tax regime. The Directorate General of Taxes (DGT) ruled that cash reserves do not constitute a separate line of business.
Cuestión planteada Si la operación descrita puede acogerse 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 de escisión, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. La simple tenencia de tesorería no constituye el desarrollo de actividad económica alguna, por lo que no puede conformar una rama de actividad. En consecuencia, la transmisión de tesorería no cumple los requisitos del artículo 76.2.1º.b) de la LIS.
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