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A company sought clarification on whether a partial demerger intended to separate its real estate leasing activity from its wholesale trade activity could qualify for the special regime. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the segregated assets constitute business lines with their own organisation and valid economic reasons.
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.
Para acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma con medios materiales y personales diferenciados. En el caso del arrendamiento de inmuebles, se requiere al menos un empleado con contrato laboral y jornada completa para que exista actividad económica. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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