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A company asked whether its partial spin-off could apply to the special tax regime under economic motives. The DGT states that partial spin-off does not qualify due to the absence of distinct business lines, although a proportional full spin-off may qualify.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para la escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) que permita el desarrollo de una explotación económica diferenciada de la transmitente. En este caso, al desarrollar una única actividad de gestión de información, no se cumplen los requisitos del artículo 83.4 del TRLIS. No obstante, en una escisión total proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad para aplicar el régimen especial. Los motivos económicos planteados para la reestructuración se consideran válidos según el artículo 96.2 del TRLIS.
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