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A company has enquired whether the partial demerger of its real estate business line can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible provided the transaction complies with commercial law, the segregated assets constitute autonomous business lines, and valid economic reasons exist.
Cuestión planteada Si la operación descrita podría 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.
Para aplicar el régimen especial de escisión parcial, la operación debe realizarse bajo la normativa mercantil y los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas capaces de funcionar por sus propios medios. Asimismo, debe existir una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida con anterioridad a la operación. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriéndose motivos económicos válidos como la reestructuración o racionalización de actividades.
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