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A company sought clarification on whether its partial demerger operation could qualify for the special Corporate Tax regime. The DGT ruled that this is possible provided the segregated assets constitute business branches and the operation is driven by valid economic motives rather than mere tax advantages.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII
Para aplicar el régimen especial de escisión parcial, los patrimonios transmitidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. La actividad debe existir previamente en la entidad transmitente y contar con una organización empresarial diferenciada. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades.
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