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The consultant asks whether a non-cash immovable asset contribution and a partial financial split may qualify for the special corporate tax regime. The DGT states that such operations may qualify if participation and maintenance of an activity branch are met, provided they are not primarily aimed at obtaining tax advantages.
Cuestión planteada 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.
La aportación de bienes inmuebles puede acogerse al régimen especial si la entidad receptora es residente en España y el aportante mantiene al menos un 5% de los fondos propios. La escisión parcial financiera es posible si el patrimonio segregado son participaciones mayoritarias y en la entidad escindida permanece una rama de actividad. No obstante, la aplicación del régimen exige que las operaciones se realicen por motivos económicos válidos y no con el fin de obtener una ventaja fiscal.
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