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An agricultural cooperative inquired whether its non-proportional total spin-off could qualify for the special regime under the Corporate Income Tax Act. The DGT ruled that, as there is only a single economic activity, separate management resulting from disputes between members does not transform asset blocks into independent lines of business.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que una escisión total no proporcional disfrute del régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas con organización de medios materiales y personales diferenciados. La mera gestión separada por desacuerdos entre socios no constituye una rama de actividad si no existe una especialidad en la explotación que exija un modelo de gestión diferenciado. Si no existen tales ramas de actividad, no procede el régimen especial del Capítulo VII del Título VII de la LIS.
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