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A company sought clarification on whether spinning off its electromedicine business line to separate it from its real estate activity would allow for the application of the special Corporate Tax regime and non-liability for VAT. The DGT indicates that, provided the existence of autonomous business lines and valid economic reasons can be proven, the operation would be compatible with both benefits.
Cuestión planteada Si la operación descrita podría acogerse al régimen especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el IS, la escisión parcial requiere que el patrimonio segregado constituya una unidad económica autónoma (rama de actividad) y que se mantenga otra rama en la transmitente, siempre que existan motivos económicos válidos y no de fraude. Para el IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios, siendo irrelevante que el inmueble se ceda mediante arrendamiento en lugar de transmitirse.
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