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A company specialising in the rental of homes and tourist apartments has requested clarification on whether it can apply the special Corporate Tax regime in the event of a partial or total demerger. The Directorate General for Taxes (DGT) has ruled that a partial demerger does not meet the necessary requirements if there are no autonomous and distinct business lines involved.
Cuestión planteada 1º) Si las operaciones descritas se podrían 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 la escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) y la entidad escindida debe mantener otra rama de actividad. Si la actividad de arrendamiento no se divide en ramas con organizaciones empresariales diferenciadas, no se aplica el régimen especial de IS. En la escisión total, si se respeta la proporcionalidad, no es necesario que los patrimonios sean ramas de actividad. En IVA, la no sujeción requiere la transmisión de una unidad económica autónoma y no una mera cesión de bienes.
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