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A query was raised regarding whether a total demerger, where shareholders receive shares in proportions different from their original holdings, can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that, as it is a non-proportional demerger, it is a requirement that the spun-off assets constitute autonomous business lines.
Cuestión planteada 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.
En las escisiones totales no proporcionales, los patrimonios adquiridos deben constituir ramas de actividad, entendidas como conjuntos de elementos patrimoniales capaces de funcionar por sus propios medios. Esto exige que existan organizaciones empresariales diferenciadas y modelos de gestión distintos para cada conjunto patrimonial en la entidad transmitente. Si la división no permite identificar dos explotaciones económicas autónomas con organización separada, no se puede aplicar el régimen especial.
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