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A real estate leasing company has enquired whether its non-proportional total spin-off can qualify for the special regime under Corporate Tax. The DGT has ruled that this is not possible because the assets do not constitute distinct business lines.
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 no proporcional disfrute del régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. En este caso, al tratarse de una única actividad de arrendamiento sin una organización empresarial diferenciada previa, los elementos transmitidos no califican como ramas de actividad. Por tanto, no se cumplen los requisitos del artículo 76.2 de la LIS.
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