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The taxpayer asks whether their spin-off operation can qualify for the special regime under Corporate Income Tax. The DGT rules that, to qualify, the transferred assets must constitute a business line with distinct organisation and management.
Cuestión planteada Si resulta aplicable, a la operación de escisión descrita, el régimen especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión, 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 en la entidad transmitente. Si se trata de elementos patrimoniales aislados sin una gestión y organización previa separada, la operación no podrá acogerse a dicho régimen.
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