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An agricultural entity has enquired whether it can apply the special Corporate Income Tax (CIT) regime to a total or partial demerger of its farms. The Directorate General for Taxes (DGT) indicates that a total demerger is viable provided legal requirements are met, whereas a partial demerger is only permissible if the segregated assets constitute autonomous business lines.
Cuestión planteada 1º) Si las operaciones descritas se podrían 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 la escisión total, si se realiza en el ámbito mercantil y los socios reciben participaciones proporcionales, se puede aplicar el régimen especial de IS. En la escisión parcial, es requisito que los patrimonios segregados constituyan ramas de actividad, es decir, unidades económicas autónomas con medios materiales y personales diferenciados previos a la operación. Los motivos económicos alegados podrían ser válidos, aunque su calificación depende de los hechos.
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