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The applicant asks whether the demerger of their assets to separate leasing and real estate development activities qualifies as a demerger of a business line. The DGT rules that, provided the commercial and tax requirements for an autonomous economic unit are met, the operation may qualify for the special regime.
Cuestión planteada Si la operación de reestructuración descrita, de escisión del patrimonio empresarial, encaja en la definición de escisión de rama de actividad que de la misma da el artículo 76 de la Ley del Impuesto sobre Sociedades y si por lo tanto le resulta aplicable a la operación descrita el régimen especial de fusiones, escisiones, aportaciones de activos y canje de valores, regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el 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. Asimismo, la entidad escindida debe mantener otra rama de actividad y la operación debe responder a motivos económicos válidos, no a una mera finalidad de ventaja fiscal. En el caso concreto, los motivos de reestructuración y aislamiento de riesgos alegados podrían considerarse económicamente válidos.
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