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A company enquired whether segregating its hydroelectric activity into a new entity could qualify for the special demerger regime. The DGT ruled that this is possible provided that both the transferred and the remaining parts constitute branches of activity with autonomous organisation and management.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para acogerse al régimen especial, la escisión debe cumplir los requisitos mercantiles y fiscales, asegurando que el patrimonio segregado sea una unidad económica capaz de funcionar por sus propios medios. Asimismo, la entidad transmitente debe mantener en su patrimonio al menos otra rama de actividad con una organización empresarial diferenciada. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la racionalización de actividades.
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