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A poultry production company has requested clarification on whether the demerger of its agricultural activity (olive groves) into a new company qualifies for the special Corporate Tax regime. The Directorate General for Tax (DGT) has ruled that this is possible, provided that both the transferred and the remaining parts constitute business branches with autonomous organisation and management, and that the operation is 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 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al 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. La existencia de estas ramas requiere una organización empresarial diferenciada y una gestión autónoma de medios materiales y personales. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración de actividades.
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