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An entity inquired whether the operation of a hotel/spa and a restaurant could be considered independent business branches for a partial spin-off. The DGT ruled that, provided they possess their own organisation and resources, they may qualify as business branches, even in cases involving the leasing of real estate.
Cuestión planteada Si pueden ser consideradas las actividades de explotación de hotel y spa, y la de explotación de restaurante, cada una de ellas como ramas de actividad y/o unidades económicas independientes, teniendo en cuenta que ambas actividades se desarrollan en inmuebles claramente diferenciados e independientes uno del otro, con personal independiente y con elementos para el ejercicio de la actividad absolutamente diferenciados, teniendo incluso denominación diferenciada el hotel y spa y el restaurante, es decir, con organizaciones y funcionamiento autónomos.
Para que una escisión parcial se acoja al régimen especial, el patrimonio segregado debe constituir una unidad económica capaz de funcionar por sus propios medios. El concepto de rama de actividad no exige cumplir los requisitos de actividad económica del artículo 5 de la LIS, especialmente en arrendamientos. La existencia de una organización diferenciada de medios materiales y humanos es determinante para identificar estas ramas. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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