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A financial institution has requested a ruling on whether a partial demerger of real estate assets to another company can benefit from the special Corporate Tax regime, the treatment of revaluation reserves, and the applicability of VAT and Stamp Duty. The DGT indicates that the transaction may qualify for the special regime provided that the requirements regarding business lines and valid economic reasons are met.
Cuestión planteada 1. Si la operación de escisión planteada puede acogerse al régimen especial previsto en el capítulo VII del título VII de la LIS.
La escisión parcial puede acogerse al régimen especial de la LIS si el patrimonio segregado constituye una unidad económica autónoma (rama de actividad) y se mantiene otra rama en la transmitente. Los motivos económicos alegados para la reestructuración pueden considerarse válidos bajo el artículo 89.2 de la LIS. La eliminación de la reserva de revalorización por esta operación no se considerará dispuesta según la Ley 16/2012. En cuanto al IVA, la transmisión de inmuebles arrendados podría estar sujeta si no se acompaña de una estructura organizativa que constituya una unidad económica autónoma.
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