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A travel agency inquired whether the spin-off of its property leasing activity could qualify for the special regime for mergers and spin-offs. The Directorate General for Taxes (DGT) ruled that it cannot, as the properties do not constitute an autonomous line of business within the transferring company.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial, la escisión debe transmitir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. El concepto de rama de actividad no exige cumplir los requisitos de actividad económica del IRPF para el arrendamiento de inmuebles, pero requiere una organización empresarial diferenciada y previa en la transmitente. En este caso, al no existir una organización de medios materiales o humanos para el arrendamiento antes de la operación, no se cumple el requisito de rama de actividad.
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