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A company queried whether the partial spin-off of its leasing and energy activities could qualify for the special tax regime under the Corporate Income Tax Act. The DGT ruled that this is possible provided the transferred assets constitute a business branch and the reasons are economic, though it excludes the transfer of isolated assets such as land rights.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para acogerse al régimen especial de escisión, el patrimonio segregado debe constituir una rama de actividad (unidad económica autónoma) y la entidad transmitente debe mantener otra rama de actividad o participaciones mayoritarias en las nuevas entidades. La transmisión de elementos aislados, como derechos sobre terrenos, no cumple este requisito. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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