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A query was raised regarding whether a split-up operation involving two real estate developers could qualify for the special merger and split-up regime. The DGT indicates that if the split-up is not proportional, the segregated assets must constitute autonomous business lines, a condition that is not met in the case presented.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial en una escisión total no proporcional, los patrimonios adquiridos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Si la escisión es proporcional, no es necesario que los patrimonios segregados sean ramas de actividad. Los motivos de sanear el pasivo para obtener financiación se consideran económicamente válidos para evitar la aplicación de la exclusión por fraude o evasión fiscal.
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