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A company enquired whether the transfer of its real estate assets could qualify for the special partial demerger regime. The DGT ruled that, as the properties do not constitute a business line with its own organisation, the tax requirements are not met.
Cuestión planteada Si resulta aplicable a la operación planteada el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma con organización empresarial diferenciada. La mera transmisión de inmuebles que no cuentan con una gestión y organización separada de la entidad transmitente no cumple la definición de escisión del artículo 76.2.1ºb) de la LIS. Por tanto, no se puede acceder al régimen especial si los elementos traspasados no permiten el desarrollo de una explotación económica autónoma.
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