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An agricultural and livestock company asks whether separating its recycling activity into a new company meets the conditions for the special spin-off regime. The DGT states that if the transferred assets constitute an autonomous business activity and there is no fiscal fraud, the operation may qualify for this regime.
Cuestión planteada Al amparo de lo expuesto, se plantea si la operación de escisión parcial descrita cumple todos los requisitos legales, incluido el motivo económico válido, y por ello pueda ser objeto de aplicación del "Régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea" previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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