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The applicant asks whether a partial demerger, in which the parent company retains only real estate assets, qualifies for the special Corporate Tax regime. The DGT rules that, based on the facts, no line of business is maintained by the transferring entity, which prevents the application of said regime.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial. En concreto, si afecta que alguna de las entidades sea considerada, en su caso, entidad patrimonial; consecuencias fiscales de la operación y requisitos formales para la aplicación del régimen.
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