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A real estate leasing company has enquired whether its non-proportional total spin-off can qualify for the special regime under Corporate Income Tax. The DGT has ruled that this is not possible because the entity lacks a differentiated organisation that allows for the identification of autonomous business lines.
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 existen motivos económicos válidos.
Para que una escisión total no proporcional se acoja al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad. Una rama de actividad es un conjunto de elementos patrimoniales que forman una unidad económica autónoma capaz de funcionar por sus propios medios. En este caso, al no existir una gestión y organización diferenciada que permita desarrollar actividades separadas, la operación no cumple los requisitos del artículo 76.2.2º de la LIS.
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