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The applicant asks whether their partial demerger operation can qualify for the special Corporate Tax regime. The DGT rules that, for this to apply, the segregated assets must constitute a line of business with its own organisation prior to the operation.
Cuestión planteada Si a la operación de escisión descrita le resulta aplicable el régimen especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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