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The entity inquires whether a total spin-off can qualify for the special tax regime. The DGT rules that if the allocation of shares is proportional, it is not necessary for the assets to constitute business lines; however, if the allocation is non-proportional, they must constitute pre-existing business lines.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
En una escisión total proporcional, la aplicación del régimen especial no requiere que los patrimonios escindidos constituyan ramas de actividad. En cambio, para una escisión total no proporcional, es requisito imprescindible que los patrimonios escindidos constituyan, cada uno de ellos, una rama de actividad en la propia entidad que se escinde. Una rama de actividad requiere una organización de medios materiales y personales diferenciados que permita una unidad económica autónoma antes de la operación.
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