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The taxpayer asks whether the spin-off of isolated real estate assets can qualify for the special regime under the Corporate Income Tax Act. The DGT rules that it cannot, as the segregated elements must constitute a business line with its own organisation.
Cuestión planteada 1) Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para disfrutar del régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida con anterioridad a la operación. La mera transmisión de activos aislados, como inmuebles, sin una gestión empresarial diferenciada que permita identificar una explotación económica autónoma, impide la aplicación de dicho régimen.
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