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A company engaged in leasing and parking activities has enquired whether the spin-off of its parking business line can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that if the business line constitutes an autonomous economic unit and the transaction is supported by valid economic reasons, such a regime could apply.
Cuestión planteada 1º) Si la operación descrita podría 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.
Para acogerse al régimen especial de escisión parcial (art. 76.2.1º b) LIS), el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración. La existencia de una organización empresarial diferenciada para cada rama es determinante para identificar el conjunto patrimonial afectado.
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