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The DGT states that a partial spin-off of isolated assets, not a business unit with independent structure, cannot benefit from the special fusion and spin-off regime.
Question posed: Clarification is sought regarding the possibility of applying the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax (Articles 76 to 89).
Para acogerse al régimen de neutralidad fiscal, la escisión debe transmitir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esto requiere una organización empresarial diferenciada y una explotación económica autónoma en la entidad adquirente. Si los elementos segregados son solo activos patrimoniales aislados sin medios materiales y personales que constituyan una unidad económica, no procede el régimen especial.
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