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The applicant asks whether a total or partial spin-off can qualify for the special regime under Corporate Income Tax. The DGT responds that eligibility depends on whether the allocation to shareholders is proportional or if the segregated assets constitute autonomous business lines.
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Para una escisión total no proporcional, es necesario que los patrimonios escindidos constituyan ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Si la atribución a los socios es proporcional, no se requiere que los patrimonios sean ramas de actividad. En el caso de escisión parcial, la operación debe ser proporcional para acogerse al régimen especial, ya que una escisión parcial no proporcional no cumple los requisitos legales. Finalmente, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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