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A company inquired whether the segregation of surface rights in favour of third parties could be considered a partial demerger under the special regime of Corporate Tax. The DGT ruled that, based on the facts presented, these elements do not constitute an autonomous line of business.
Cuestión planteada Si la operación descrita 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. La segregación de meros elementos patrimoniales, como los derechos de superficie, no permite acogerse a este régimen si no existe una organización empresarial diferenciada y previa que permita identificar dicha rama de actividad. El cumplimiento de estos requisitos es una cuestión de hecho que debe acreditarse ante la Administración.
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