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A query was raised regarding whether a partial spin-off of activities could qualify for the special regime under the Corporate Tax Act. The DGT ruled that, as a distinct and autonomous business organisation for each activity was not demonstrated, the transaction fails to meet the necessary tax requirements.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial, la escisión debe cumplir las condiciones de la LIS y la normativa mercantil. El patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada que permita identificar un conjunto patrimonial destinado a una actividad específica. Si no existe tal autonomía organizativa, la operación no podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS.
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