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A company inquired whether it could apply the special regime for mergers and demergers when segregating part of its assets to create a new entity dedicated to storage unit rentals. The DGT ruled that if the segregated assets do not constitute a previously existing and autonomous line of business, the special regime cannot be applied.
Cuestión planteada Si la operación planteada podría aplicar el régimen especial de fusiones, escisiones, aportaciones de activos, y canje de valores previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen de neutralidad fiscal, la escisión debe transmitir una rama de actividad que sea una unidad económica autónoma capaz de funcionar por sus propios medios. El concepto de rama de actividad exige que la actividad exista previamente en la entidad transmitente y cuente con una organización empresarial diferenciada. Si la operación solo transmite elementos patrimoniales aislados para iniciar una actividad nueva, no se cumplen los requisitos de la LIS.
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