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A company has requested clarification on whether a partial demerger of real estate assets can qualify for the special Corporate Tax regime. The DGT has ruled that the transfer of real estate does not constitute a business undertaking, meaning the requirements for the special regime are not met.
Cuestión planteada Si se entiende que la operación de escisión expuesta y los motivos económicos que la inducen, se pueden considerar como fiscalmente válidos a efectos de acoger la misma al régimen especial del capítulo VII del título VII de la Ley 27/20174, de 27 de noviembre, del Impuesto sobre Sociedades, y, en caso afirmativo, si la escisión requeriría obligatoriamente una escisión total o bien sería posible una escisión parcial en función del redactado del artículo 5 de la LIS.
Para disfrutar del régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como conjuntos de elementos patrimoniales capaces de funcionar por sus propios medios. Esto exige que exista una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida con anterioridad a la operación. La mera aportación de inmuebles no constituye una rama de actividad.
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