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A query was raised regarding whether a partial spin-off followed by a share exchange could qualify for the special Corporate Tax regime. The DGT ruled that, based on the facts, the assets to be transferred do not appear to constitute an autonomous line of business with its own prior organisation.
Cuestión planteada Si a las operaciones planteadas de escisión parcial y canje de valores posterior les serían de aplicación el régimen especial contenido en los artículos 76 y siguientes de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y en concreto si de su aplicación se derivaría la ausencia de tributación tanto de las sociedades implicadas como del socio, en aplicación del régimen especial antes citado.
Para disfrutar del régimen especial de escisión, los patrimonios segregados deben constituir una o varias ramas de actividad, entendidas como una unidad económica autónoma con medios materiales y personales diferenciados. Esto exige que exista una organización empresarial diferenciada para cada conjunto patrimonial en la entidad escindida con anterioridad a la operación. Si se trata de elementos patrimoniales aislados sin gestión y organización previa, la operación no puede acogerse al régimen especial.
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