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A company distributing spare parts and intending to start real estate promotion asks whether a partial or total spin-off can be carried out under the special IS regime. The DGT determines that a partial spin-off does not qualify if the new activity lacks its own material and human resources prior to the operation.
Cuestión planteada 1º) Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para la escisión parcial, el patrimonio segregado debe constituir una rama de actividad, es decir, una unidad económica autónoma con organización de medios materiales y personales diferenciados con anterioridad a la operación. Si la actividad no se ha desarrollado efectivamente con dicha estructura, no se puede aplicar el régimen especial. En la escisión total, si los socios reciben participaciones de forma proporcional, no es requisito que los patrimonios sean ramas de actividad. Los motivos económicos alegados para la reestructuración podrían ser válidos, aunque su calificación depende de los hechos.
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