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The consultant asks whether a partial spin-off of its storage and services activities can apply for the IS special regime and whether the economic motives are valid. The DGT responds that this is possible if the activities constitute autonomous activity branches and the economic motives are valid and not merely fiscal.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial, la escisión debe realizarse en el ámbito mercantil y cumplir el artículo 83.2 del TRLIS. El patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma con organización empresarial diferenciada. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos según el artículo 96.2 del TRLIS.
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