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A company inquired whether segregating its business premises to create a new asset-holding company would allow it to benefit from the special demerger regime. The DGT ruled that, as only a property is being transferred without an autonomous line of business, no partial demerger exists and the regime cannot be applied.
Cuestión planteada Si el motivo expresado para efectuar la operación de escisión parcial descrita estaría comprendido dentro de los motivo económicos válidos para optar al régimen especial del capítulo VII del título VII de la Ley 27/2014 del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) capaz de desarrollar una explotación económica por sí misma. En este caso, la transmisión de un único inmueble no permite desprender una rama de actividad diferenciada de la sociedad transmitente. Por tanto, la operación no es una escisión parcial según el artículo 76 de la LIS y no se aplica el régimen especial.
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