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A company has requested clarification on whether various non-proportional partial and total demergers can qualify for the special tax regime. The DGT has ruled that this is not possible because the assets do not constitute autonomous business lines.
Cuestión planteada Si las operaciones descritas pueden 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, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas capaces de funcionar por sus propios medios. En escisiones no proporcionales, es requisito imprescindible que los patrimonios escindidos ya constituyeran ramas de actividad en la propia entidad transmitente. Si los lotes son meros elementos patrimoniales aislados sin organización empresarial diferenciada, no se cumple el requisito del artículo 76.2 de la LIS.
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