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A company asks whether segregating its real estate into a new property rental firm can qualify for the special partial severance regime. The DGT states that this is only possible if the properties and their means constitute an existing autonomous business activity in the original company.
Cuestión planteada Si resulta de aplicación el régimen especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión parcial requiere que el patrimonio segregado sea una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esto exige que la actividad económica de la adquirente exista previamente en la transmitente con una organización empresarial diferenciada. Si el patrimonio segregado son solo bienes afectos a la actividad principal sin una explotación autónoma previa, no se cumple el requisito del artículo 76.4 de la LIS.
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