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A hotel company asks whether its partial or total spin-off can apply to the special IS tax regime. The DGT states that partial spin-offs do not qualify because no economically autonomous activity branches are separated, but total spin-offs do qualify.
Cuestión planteada 1º) Si la operación de escisión parcial descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para la escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) con medios propios, algo que no se cumple si solo se separan inmuebles sin organización diferenciada. En la escisión total proporcional, no se exige que los patrimonios sean ramas de actividad. El régimen especial requiere motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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