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A family business involved in port activities and property leasing has enquired whether it can benefit from the special partial spin-off regime when segregating its real estate activity. The Directorate General for Tax (DGT) has ruled that this is possible provided that the transferred assets constitute a branch of activity with organisational autonomy and the transaction is supported by valid economic motives.
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 acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. No es necesario que la actividad de arrendamiento cumpla los requisitos de actividad económica del artículo 5 de la LIS, sino que debe existir una organización empresarial diferenciada. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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