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The taxpayer asks whether a partial demerger can qualify for the special regime under Corporate Income Tax. The DGT rules that, for this to apply, the segregated assets must constitute an autonomous economic unit and a line of business previously identified within the transferring entity.
Cuestión planteada Si la operación planteada de escisión parcial puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley del IS.
Para disfrutar del régimen especial, la escisión parcial debe cumplir las condiciones de la LIS, exigiendo que el patrimonio segregado sea una rama de actividad que funcione por sus propios medios. Esto requiere una organización empresarial diferenciada y una explotación económica autónoma en la entidad transmitente. Si los elementos segregados son solo activos aislados sin una gestión y organización previa diferenciada, la operación no puede acogerse al régimen especial.
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