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The taxpayer proposes a non-monetary contribution of real estate followed by a financial demerger to reorganise its structure. The DGT has ruled that, as these are linked operations seeking the same effect as a demerger of assets that do not constitute a business undertaking, they cannot benefit from the special tax regime.
Question posed: Whether the preceding operation consisting of the non-monetary contribution of real estate assets as described may benefit from the special tax regime of Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, pursuant to the provisions of Article 87 of said Law.
La concatenación de una aportación no dineraria y una escisión parcial financiera no puede acogerse al régimen especial si produce los mismos efectos que una escisión directa de activos que no constituyen una rama de actividad. En este caso, la aportación no dineraria se considera meramente preparatoria para la escisión posterior. El régimen especial no se aplica cuando la operación no tiene motivos económicos válidos o busca evitar el régimen general mediante una estructura que simula una escisión de activos no amparada.
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