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A real estate entity inquired whether its non-proportional total spin-off could qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that this is not possible because the assets do not form autonomous business lines with a distinct organisation.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total no proporcional acceda al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad según el artículo 76.4 de la LIS. Esto requiere que cada conjunto patrimonial sea una unidad económica autónoma con una organización empresarial diferenciada. En el caso analizado, la falta de una gestión y organización separada impide que la segregación de activos inmobiliarios se considere una rama de actividad.
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