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A consultancy company asks whether a partial division of its real estate activity and the contribution of shareholders' shares can benefit from the special IS regime. The DGT states that this is possible if the division meets activity branch requirements and the share contribution satisfies minimum share requirements, along with valid economic justifications.
Cuestión planteada Si las operaciones planteadas en el escrito de consulta pueden 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 y si existen motivos económicos válidos.
Para la escisión parcial, el patrimonio segregado debe constituir una rama de actividad (unidad económica autónoma con organización propia) en la entidad transmitente y en la adquirente. En la aportación de participaciones, se debe mantener una participación mínima del 5% en los fondos propios de la entidad receptora y cumplir los requisitos de posesión ininterrumpida. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos como la racionalización de actividades.
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