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A real estate management company inquired whether its total spin-off could qualify for the special regime under the Corporate Income Tax Act. The DGT ruled that it cannot, as non-proportional distribution of shares requires the transferred assets to constitute autonomous business lines.
Cuestión planteada Si la operación descrita se podría acoger 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 que una escisión total no proporcional disfrute del régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto requiere una organización empresarial diferenciada y una actividad económica que permita identificar un conjunto patrimonial destinado a ella. En el caso de bienes inmuebles aislados sin una gestión y organización diferenciada previa, no se cumple este requisito.
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