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The taxpayer asks whether a partial demerger of its telecommunications activity can qualify for the special regime under the Corporate Income Tax Act. The DGT rules that this is possible provided the operation constitutes a commercial partial demerger and the segregated assets form an autonomous branch of activity based on valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para acogerse al régimen especial, la operación debe ser una escisión parcial según la normativa mercantil y el patrimonio transmitido debe constituir una unidad económica autónoma (rama de actividad). La actividad segregada debe existir previamente en la transmitente y contar con una organización empresarial diferenciada. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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