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The taxpayer inquired whether the segregation of two of its business lines (material marketing and land leasing) into new companies could qualify for the special regime for mergers and demergers. The DGT ruled that this is possible provided that both the transferred and remaining assets constitute business lines with their own organisation and valid economic reasons.
Cuestión planteada Si la operación descrita se puede acoger 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.
Para aplicar el régimen especial del Capítulo VII del Título VII de la LIS, la escisión debe cumplir los requisitos del artículo 76.2 y realizarse en el ámbito mercantil según la Ley 3/2009. El patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. Asimismo, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. En el caso concreto, la existencia de una organización diferenciada de medios materiales y humanos permite que la operación se acoja a dicho régimen.
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