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The taxpayer asks whether the segregation of parts of its software business can qualify for the special partial spin-off regime. The DGT rules that, based on the information provided, the assets do not appear to constitute autonomous business lines with separate management.
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 unidad económica autónoma y permitir el desarrollo de una explotación económica en la adquirente. El concepto de rama de actividad exige una organización empresarial diferenciada y una gestión separada que permita identificar una actividad económica autónoma previa en la transmitente. Si solo se segregan elementos patrimoniales sin dicha organización, la operación no puede acogerse al régimen especial de la LIS.
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