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The inquiry asks whether the segregation of a group of real estate assets can qualify for the special regime for partial spin-offs under Corporate Income Tax. The DGT rules that because the real estate assets do not constitute a business line with economic autonomy and its own organisation, the legal requirements are not met.
Cuestión planteada -Si la operación descrita puede 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 los motivos económicos son válidos.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una explotación económica autónoma que ya existiera en la entidad transmitente. La mera transmisión de un conjunto de inmuebles no constituye una rama de actividad si no cuenta con los medios materiales y personales que permitan una gestión separada.
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