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A consultancy company proposes a full spin-off to separate its business activity from its property, which it will lease to the new operating company. The DGT examines whether this transaction meets the requirements of the special IS regime and VAT exemption.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
La operación puede acogerse al régimen especial de IS si se realiza por motivos económicos válidos y es una escisión total proporcional. En cuanto al IVA, la transmisión a la primera sociedad es una operación no sujeta si el conjunto de bienes y el inmueble arrendado permiten desarrollar una actividad autónoma. Sin embargo, la transmisión a la segunda sociedad estará sujeta al IVA al recibir únicamente un inmueble, sin estructura organizativa.
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