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A query was raised regarding whether the segregation of a commercial premises for transfer to a new company constitutes a partial demerger under the special regime. The DGT ruled that the transfer of a single property does not constitute an autonomous line of business.
Cuestión planteada
Para aplicar el régimen especial de escisión, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. La transmisión de un inmueble no determina la existencia de una rama de actividad, ya que se requiere una organización empresarial diferenciada y una explotación económica autónoma. En este caso, al tratarse únicamente de un local, no se cumplen los requisitos del artículo 76.2 de la LIS.
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