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A consultancy firm intends to carry out a partial demerger to transfer its real estate assets into a new company. The DGT has ruled that the operation does not meet the requirements for the special Corporate Tax regime, nor for VAT exemption, as it does not constitute an autonomous line of business.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial 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 especial de IS, el patrimonio segregado debe constituir una rama de actividad, es decir, una unidad económica con organización de medios materiales y personales diferenciados. Al tratarse de inmuebles aislados sin una estructura organizativa propia, la transmisión se considera mera cesión de bienes sujeta a IVA. En ITP y AJD, la reducción de capital no tendría tributación efectiva y la constitución de la nueva sociedad estaría exenta. El IIVTNU se devengará al no ser una operación de reestructuración bajo el régimen especial.
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