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The consultant asks whether their plan to partially spin off into software development qualifies for the special corporate tax regime. The DGT responds that it is possible if the separated part constitutes an autonomous business line and the operation is not primarily aimed at tax benefits.
Cuestión planteada Si la escisión parcial planteada es susceptible de beneficiarse o no del régimen especial establecido en capítulo VII del título VII de la Ley 27/2014 del Impuesto sobre Sociedades, al tratarse de una operación que se efectúa por la necesidad de especialización y expansión nacional e internacional de la sociedad beneficiaria y no con la intención de obtener una ventaja fiscal.
Para acogerse al régimen especial, la escisión debe cumplir los requisitos mercantiles y la parte transmitida debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. En este caso, la especialización y expansión se consideran motivos económicamente válidos.
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