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A company enquired whether its partial demerger operation, intended to separate various activities (supermarket, restaurant, rental, agriculture, and real estate development), could qualify for the special Corporate Tax regime. The DGT ruled that this is possible provided that both the transferred elements and those retained constitute branches of activity with economic autonomy and valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse 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 acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. El concepto de rama de actividad no exige necesariamente cumplir los requisitos de actividad económica del artículo 5 de la LIS, especialmente en arrendamientos de inmuebles. Además, la operación debe realizarse por motivos económicos válidos y no con el principal objetivo de obtener una ventaja fiscal.
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