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A company involved in IT and advertising services has queried whether its partial demerger project can qualify for the special Corporate Tax regime. The Directorate General of Taxes (DGT) indicates that for this to apply, the segregated assets must constitute autonomous branches of activity and the transaction must be driven by valid economic reasons.
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 aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) y la entidad transmitente debe mantener otra rama de actividad. Asimismo, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. La existencia de una gestión y organización diferenciada para cada rama es una cuestión de hecho que debe acreditarse.
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