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A textile company has enquired whether the partial spin-off of its sample design activity into a new company allows for the application of the special Corporate Tax regime and the technological innovation deduction. The Directorate General for Taxes (DGT) indicates that the operation may meet the requirements provided that the segregated business line is an autonomous economic unit and the motives are economic in nature.
Cuestión planteada 1. Impuesto sobre Sociedades:
Para acogerse al régimen especial de escisión, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. La falta de transmisión de la propiedad de un inmueble no impide la no sujeción al IVA si se garantiza su uso mediante arrendamiento. Respecto a la deducción por innovación tecnológica, la materialización de prototipos con diseños encargados puede ser deducible, pero no lo serán los pagos por dichos diseños si existe vinculación entre las entidades.
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