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A company engaged in agricultural activities and financial management has requested clarification on whether its partial demerger project can qualify for the special Corporate Tax regime. The DGT ruled that, to qualify, the transferred assets must constitute an autonomous economic unit and the company must maintain another separate line of business.
Cuestión planteada
La escisión parcial se considera válida para el régimen especial si el patrimonio segregado constituye una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una gestión separada para cada rama. Además, la operación no debe tener como objetivo principal el fraude o la obtención de una ventaja fiscal sin motivos económicos válidos.
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