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A company has requested a ruling on whether the segregation of its aggregate and concrete extraction and production activities qualifies for the special partial demerger regime. The Directorate General for Taxes (DGT) states that for this to apply, the transferred assets must constitute a business branch and the transaction must be driven by valid economic reasons rather than mere tax advantages.
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 una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la entidad transmitente debe mantener en su patrimonio al menos una rama de actividad. La operación no podrá acogerse al régimen si su principal objetivo es el fraude o la evasión fiscal, debiendo estar motivada por razones económicas válidas como la reestructuración o racionalización de actividades.
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