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A company inquired whether a partial demerger of its assets to transfer rental properties could qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that it cannot, as the segregated assets do not constitute an autonomous business undertaking within the transferring entity.
Cuestión planteada Si la operación 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 que una escisión parcial no proporcional se acoja al régimen especial, los patrimonios escindidos deben constituir ramas de actividad según el artículo 76.4 de la LIS. Una rama de actividad requiere una organización empresarial diferenciada y una unidad económica autónoma que permita el desarrollo de una explotación económica. En este caso, al no existir una actividad previa desarrollada que permita identificar conjuntos patrimoniales con una organización separada, los elementos se consideran aislados y no ramas de actividad.
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