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A company has enquired whether its spin-off of accommodation, catering, and spa activities can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) has ruled that this is not possible because the existence of branches of activity with their own means has not been proven and, furthermore, the spun-off entity would not maintain any branch of activity.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión, los patrimonios segregados deben constituir ramas de actividad que funcionen por sus propios medios, con organización de medios materiales y personales diferenciados previos a la operación. Asimismo, es requisito que la entidad escindida mantenga en su patrimonio al menos una rama de actividad. En este caso, la operación no cumple ambos requisitos.
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