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The applicant asks whether the spin-off of a plot of land to another entity can qualify for the special Corporate Tax regime. The DGT rules that this is not possible because the segregated element does not constitute a line of business with its own material and human resources.
Cuestión planteada Si la operación de reorganización planteada le resulta de aplicación el régimen fiscal especial del capítulo VII del título VII de la LIS.
Para aplicar el régimen especial de escisión, el patrimonio segregado debe constituir una unidad económica autónoma que permita el desarrollo de una explotación económica. Esto exige que exista una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida con anterioridad a la operación. En este caso, la segregación de un solar no cumple el requisito de ser una rama de actividad según el artículo 76.4 de la LIS.
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