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A company engaged in teaching and property leasing seeks clarification on whether it can undergo a partial spin-off under the special regime. The DGT rules that this is possible provided the segregated assets constitute a line of business with its own organisation and the transaction is supported by valid economic reasons.
Cuestión planteada Posibilidad de acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los objetivos que se persiguen responden a un motivo económico valido a efectos de dicho régimen.
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. No es necesario que la actividad de arrendamiento cumpla los requisitos del artículo 5 de la LIS para ser considerada rama de actividad. La operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización, y no con el fin principal de obtener una ventaja fiscal.
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