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A company enquired whether the segregation of real estate and personnel could be considered a business line to qualify for the special Corporate Tax regime. The DGT indicates that this will depend on proving the existence of an autonomous economic unit and valid economic reasons.
Cuestión planteada 1. Si puede considerarse que los activos y pasivos segregados en la operación de segregación descrita constituyen una rama de actividad, y en consecuencia puede 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 que una aportación no dineraria sea rama de actividad, debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. La operación debe responder a motivos económicos válidos, como la reestructuración, y no tener como objetivo principal el fraude o la ventaja fiscal. En el caso de escisión total, se debe cumplir con la normativa fiscal y mercantil aplicable. La calificación de rama de actividad es una cuestión de hecho que debe probarse ante la Administración.
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