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The DGT confirms that partial spin-offs or non-monetary contributions of an activity branch may apply to the special corporate tax regime if the economic unit and valid economic reasons are met.
Cuestión planteada 1. Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a las operaciones descritas. En particular:
Para que la escisión parcial o la aportación de rama de actividad se acojan al régimen especial, el patrimonio transmitido debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la actividad que la adquirente desarrollará debe existir previamente en la transmitente. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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