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A company asked whether separating its electrical installation activity into a new entity constitutes partial division under the special regime of Corporate Tax. The DGT states that if the operation meets commercial requirements and the segregated assets constitute a standalone activity, the special regime may apply.
Cuestión planteada Confirmación de que la operación de escisión parcial cumple todos los requisitos previstos legalmente para acogerse a la figura de la escisión parcial prevista en el artículo 76.2.1º b) del Capítulo VII del Título VII de la LIS. En concreto, confirmación acerca de que el conjunto de medios materiales y humanos que se transmitirían a entidad NEWCO constituye una rama de actividad y que la entidad A al conservar la actividad de comercialización de energía, mantendría en su patrimonio una rama de actividad.
Para que una escisión parcial disfrute del régimen especial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una explotación económica autónoma en la entidad adquirente. Asimismo, la entidad transmitente debe mantener en su patrimonio al menos otra rama de actividad. La operación no será válida si su objetivo principal es la obtención de una ventaja fiscal sin motivos económicos válidos.
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