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A company selling car spare parts and managing real estate has enquired whether the demerger of its real estate activity into a new company can qualify for the special Corporate Tax regime. The DGT ruled that if the transfer constitutes a business line and is driven by valid economic reasons, the requirements for said regime are met.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal 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 escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) con medios materiales y personales diferenciados previamente. La operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con el único fin de obtener una ventaja fiscal. Si se cumplen estos requisitos, la operación también estará no sujeta al IVA y exenta en el ITP y AJD.
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