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A query was raised regarding whether a non-proportional total demerger of a company engaged in milk and grain production could qualify for the special Corporate Tax regime, and its subsequent treatment under Personal Income Tax (ITPAJD) and VAT. The Directorate General for Taxes (DGT) ruled that for Corporate Tax purposes, an autonomous business branch must be established within each entity and that the economic reasons provided are valid.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total no proporcional se acoja al régimen especial de IS, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. En el ITPAJD, si la operación es de reestructuración, estará no sujeta a la modalidad de operaciones societarias y exenta en las demás. En el IVA, la transmisión no estará sujeta si se transmite una estructura organizativa de factores materiales y humanos que permita desarrollar una actividad autónoma.
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