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A real estate company has enquired whether the segregation of its property leasing activity into a new company qualifies for the special partial demerger regime. The Directorate General for Tax (DGT) states that the transaction must meet commercial requirements and that the transferred assets must constitute a business branch with its own organisation and valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse 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 aplicar el régimen especial de escisión parcial, la parte segregada debe constituir una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios como una unidad económica autónoma. Esto exige una organización empresarial diferenciada, ya sea por la naturaleza de las actividades o por un modelo de gestión separado. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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