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A construction company has enquired whether it can benefit from the special regime for partial demergers after receiving a parking lot through a dation in payment and subsequently segregating its operation. The DGT indicates that for Corporate Tax purposes, there must be a pre-existing line of business with its own organisation, whereas for VAT, the transfer of the concession constitutes a taxable provision of services.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma que sea una rama de actividad en la entidad transmitente. Esto exige una organización de medios materiales y personales que permita el desarrollo de la actividad de forma habitual y continuada antes de la operación. Los motivos económicos de reestructuración o separación de riesgos se consideran válidos para evitar el fraude fiscal.
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