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The applicant asks whether the segregation of industrial warehouses and photovoltaic installations can qualify for the special partial demerger regime. The DGT rules that it cannot, as these isolated elements do not meet the requirement of constituting a line of business.
Cuestión planteada Se plantean varias cuestiones, relacionadas con la posibilidad de que la operación de escisión proyectada pueda acogerse al régimen fiscal especial regulado 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, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. El concepto de rama de actividad exige una organización empresarial diferenciada y la capacidad de desarrollar una explotación económica. Unos inmuebles o instalaciones aislados, sin activos, pasivos o empleados vinculados, no pueden considerarse rama de actividad.
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