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A company wishes to segregate its property rental activity through partial division or non-monetary contribution. The DGT states that isolated immovable assets, lacking an organisational structure of human and material resources, do not constitute a business activity under the special regime of Corporate Income Tax.
Cuestión planteada 1) Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de escisión o aportación de rama de actividad, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. En este caso, la transmisión de inmuebles aislados sin una estructura organizativa de factores materiales y humanos no permite considerar que se segrega una rama de actividad. Si se realiza una aportación no dineraria bajo el artículo 87 de la LIS, se podría aplicar el régimen especial siempre que la entidad aportante mantenga al menos un cinco por ciento de la participación.
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