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A construction and real estate development company has enquired whether its partial demerger can benefit from the special tax regime. The DGT has ruled that, for this to apply, the transferred assets must constitute an autonomous economic unit and the activity must have already existed within the transferring company.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para acogerse al régimen especial de escisión, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige que la actividad ya exista en la entidad transmitente y que se mantenga otra rama de actividad o participaciones mayoritarias en la misma. Si el patrimonio traspasado son solo inmuebles sin los medios para desarrollar la actividad de forma autónoma, no se cumple el requisito de rama de actividad.
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