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A catering company has enquired whether it can carry out a total demerger to separate its business activity from its real estate premises under the special regime. The Directorate General for Taxes (DGT) indicates that if the demerger is non-proportional, the transferred assets must constitute autonomous lines of business, a requirement that is not met if an isolated property is segregated.
Cuestión planteada Si la operación descrita podría 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.
Para que una escisión total no proporcional se acoja al régimen especial, los patrimonios segregados deben configurar ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. La segregación de un local aislado no constituye una rama de actividad según el artículo 76.4 de la LIS. Si la escisión es proporcional, no se requiere que los patrimonios sean ramas de actividad, siempre que la operación tenga motivos económicos válidos y no una finalidad meramente fiscal.
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