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A company has consulted whether its partial spin-off of activities (property rental and financial management) can qualify for the special Corporate Tax regime. The DGT indicates that, based on the facts, these appear to be isolated assets rather than lines of business with their own organisation.
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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. Esto exige que exista una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida con anterioridad a la operación. Si la escisión solo transmite elementos aislados sin una unidad económica autónoma, no se cumplen los requisitos de la LIS.
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