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A company undergoing judicial liquidation has enquired whether its restructuring can qualify for the special spin-off regime. The DGT has ruled that this is not possible because the entity carries out only a single activity and does not possess distinct business lines with their own independent organisation.
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 que una escisión total no proporcional se acoja al régimen especial, los patrimonios escindidos deben constituir ramas de actividad en la entidad transmitente. Una rama de actividad requiere una organización de medios materiales y personales diferenciados y una gestión autónoma previa a la operación. Si la entidad solo desarrolla una actividad única, no se cumplen estos requisitos.
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