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The taxpayer inquired whether the demerger of part of its assets to separate rental and real estate development activities could benefit from the special Corporate Tax regime. The DGT indicates this is possible provided the requirements for a business line are met and the motives are economic in nature.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de escisión, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.2 de la LIS. El patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) y la entidad transmitente debe mantener otra rama de actividad o participaciones mayoritarias en otras entidades. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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