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A query was raised regarding whether the segregation of a real estate activity from a company that also provides clinical services can be considered a partial demerger under the special regime of Corporate Income Tax. The DGT indicates that for this to apply, the transferred assets must constitute a line of business capable of operating independently and must not have tax evasion as its primary objective.
Cuestión planteada Si la operación proyectada puede configurarse a efectos fiscales como operación de escisión parcial definida por el artículo 76.2.1.b) de la Ley del Impuesto sobre Sociedades, y, por tanto, quedar amparada por el régimen especial establecido en el Capítulo VII del Título VII de dicha Ley.
La escisión parcial requiere que el patrimonio segregado sea una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esta rama debe estar previamente identificada en la entidad transmitente mediante una organización empresarial diferenciada. Además, la operación no podrá acogerse al régimen especial si su objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos.
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