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The taxpayer inquired whether a partial demerger of its two business divisions (food and beverages) meets the requirements for the special Corporate Tax regime. The DGT ruled that this is possible provided the asset blocks constitute business lines with their own organisation and there are valid economic reasons for the transaction.
Cuestión planteada - Si a la operación de escisión parcial planteada le sería de aplicación el régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Si los motivos alegados tienen la consideración de económicamente válidos, y si el legado proyectado por la socia mayoritaria alteraría dicha calificación.
Para aplicar el régimen especial de escisión, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) con medios materiales y personales diferenciados. La operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización, y no con el fin de obtener una ventaja fiscal. La existencia de una organización empresarial diferenciada previa a la operación es clave para determinar la autonomía de la rama de actividad.
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