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A company that markets machinery and leases part of its warehouse sought advice on whether it could qualify for the special partial demerger regime. The DGT ruled that this is not possible because the leasing activity does not constitute an independent line of business with its own organisation.
Cuestión planteada Si la operación descrita puede 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 aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma con medios materiales y personales diferenciados. La existencia de una organización empresarial separada debe ser previa a la operación. En este caso, al existir una única organización para la actividad principal, no se cumplen los requisitos para considerar el arrendamiento como una rama de actividad independiente.
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