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A real estate leasing company has enquired whether its operation can qualify for the special regime for partial demergers. The DGT has ruled that, to qualify, the segregated assets must constitute autonomous business lines with distinct material and human resource organisations.
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 disfrutar del régimen especial de escisión parcial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como conjuntos de elementos capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada para cada conjunto patrimonial, con medios materiales y personales distintos antes de la operación. Si existe una única actividad económica con una sola organización empresarial, no se cumplen los requisitos fiscales para la escisión.
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