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A furniture trading company intends to carry out a partial demerger to create a new entity dedicated to real estate development through the transfer of land. The DGT rules that the operation cannot benefit from the special demerger regime because the contribution of isolated plots of land does not constitute an autonomous line of business.
Cuestión planteada Si es posible aplicar a la operación descrita el régimen fiscal establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisiones de la LIS, el patrimonio segregado debe constituir una unidad económica autónoma que permita el desarrollo de una explotación económica. El concepto de rama de actividad exige una organización empresarial diferenciada y autónoma. La transmisión de terrenos aislados no llega a constituir una rama de actividad según el artículo 76.4 de la LIS.
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