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A real estate leasing company inquires whether a merger by absorption followed by a total demerger may qualify for the special tax regime. The DGT determines that the demerger would not meet the requirements if the segregated assets do not constitute autonomous business lines.
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.
Para que una escisión no proporcional se acoja al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad. Se entiende por rama de actividad un conjunto de elementos patrimoniales que formen una unidad económica autónoma capaz de funcionar por sus propios medios. Si la entidad solo desarrolla una única actividad con una organización única, no se cumplen los requisitos del artículo 76.4 de la LIS.
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