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The taxpayer inquired whether the spin-off of several properties (premises, housing, and parking spaces) into a new company for the purpose of leasing them back to the parent company allows for the use of the special tax regime. The DGT ruled that it does not, as these assets do not constitute an autonomous line of business.
Cuestión planteada Si a la escisión planteada le sería aplicable el régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma con organización de medios materiales y personales diferenciados. La transmisión de inmuebles aislados para su posterior arrendamiento no constituye una rama de actividad según el artículo 76.4 de la LIS. Por tanto, al no cumplirse este requisito de existencia previa de una organización empresarial diferenciada, no procede el régimen especial.
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