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A construction and real estate development company has queried whether its non-proportional total spin-off can qualify for the special tax regime. The Directorate-General for Taxes (DGT) has ruled that this is possible provided the segregated assets constitute autonomous business lines and the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación de restructuración reúne los suficientes motivos económicos válidos para beneficiarse del régimen previsto en el artículo 76 de la Ley 27/2014.
Para que una escisión total no proporcional se acoja al régimen especial, los patrimonios escindidos deben constituir ramas de actividad en la entidad de origen, entendidas como explotaciones autónomas con medios materiales y personales diferenciados. Los elementos patrimoniales que no estén vinculados a dichas actividades (como participaciones en otras sociedades o viviendas de alquiler) no podrán beneficiarse del régimen y tributarán por el régimen general. Además, la operación debe realizarse por motivos económicos válidos y no con el fin de obtener una ventaja fiscal.
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