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The taxpayer inquired whether a partial or total demerger of their assets could qualify for the special Corporate Tax regime. The DGT ruled that, provided commercial requirements are met, the assets constitute business lines, or proportionality is not altered, they may qualify as long as valid economic reasons exist.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para la escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) y la entidad transmitente debe mantener otra rama de actividad o participaciones mayoritarias en las adquirentes. En la escisión total, si el socio único recibe las participaciones de forma proporcional, no es necesario que los patrimonios sean ramas de actividad. En ambos casos, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la ventaja fiscal.
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