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A company has enquired whether the segregation of its engineering activity into a new company qualifies for the special partial demerger regime. The DGT states that, for this to apply, the transferred assets must constitute an autonomous economic unit and the retained activity must continue to be a branch of activity.
Cuestión planteada 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 acogerse al régimen especial, la escisión debe cumplir los requisitos mercantiles y la rama de actividad debe ser un conjunto de elementos patrimoniales capaz de funcionar por sus propios medios. La actividad segregada debe existir previamente en la transmitente y contar con una organización empresarial diferenciada. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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