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A vehicle dealership has requested clarification on whether its proposed total or partial demerger project qualifies for the special Corporate Tax regime. The Directorate General for Taxes (DGT) has ruled that while a total demerger is eligible, a partial demerger is not, as the real estate assets remaining in the original company do not constitute an autonomous line of business.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para la escisión parcial, el patrimonio segregado debe constituir una unidad económica y la entidad escindida debe mantener una rama de actividad autónoma; si solo quedan inmuebles, no se aplica el régimen especial. En la escisión total, si los socios reciben participaciones proporcionales, se puede aplicar el régimen especial sin que los patrimonios sean ramas de actividad. En cuanto al IVA, la transmisión de una unidad económica no sujeta es posible incluso si el inmueble se cede mediante arrendamiento duradero. Para el ITPAJD, las operaciones de reestructuración calificadas bajo el TRLIS están no sujetas y exentas.
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