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A company operating gaming machines and leasing industrial premises has requested clarification on whether the demerger of its leasing division can qualify for the special Corporate Income Tax (CIT) regime and if it is exempt from VAT. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the transferred assets constitute an autonomous economic unit and there are valid economic reasons for the transaction.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para el Impuesto sobre Sociedades, la escisión parcial requiere que el patrimonio segregado constituya una rama de actividad (unidad económica autónoma) y que la operación tenga motivos económicos válidos más allá de la ventaja fiscal. En cuanto al IVA, la transmisión no estará sujeta al impuesto si los elementos transmitidos forman una unidad económica capaz de desarrollar una actividad por sus propios medios, evitando la mera cesión de bienes.
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