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A company operating an olive grove intends to undergo a demerger (partial or total) to distribute ownership among its partners. The DGT rules that the operation does not meet the requirements for the special Corporate Tax regime nor for VAT exemption.
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.
Para aplicar el régimen especial de IS, los patrimonios segregados deben constituir ramas de actividad, es decir, unidades económicas autónomas capaces de funcionar por sus propios medios. En este caso, la segregación de la finca no constituye ramas de actividad diferenciadas, sino meros activos aislados sin organización empresarial previa en la transmitente. Por tanto, no se puede aplicar el régimen especial de IS ni la no sujeción en IVA, al tratarse de una mera cesión de bienes.
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