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An agricultural company intends to undergo a total demerger to divide its assets among three new companies, one for each family group. The Directorate General for Taxes (DGT) has ruled that the operation cannot benefit from the special Corporate Tax regime because the existence of autonomous business lines within the transferring company has not been proven.
Cuestión planteada 1/ Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos señalados constituyen motivos económicos válidos a efectos de la aplicación del citado régimen especial.
Para que una escisión total no proporcional disfrute del régimen especial de IS, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige que la entidad transmitente cuente con organizaciones diferenciadas de medios materiales y humanos para cada conjunto patrimonial. En el caso planteado, al no desprenderse la existencia de tales explotaciones económicas autónomas en la sociedad original, la operación no puede acogerse al régimen especial.
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