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The applicant asks whether transferring a property to a new company through a partial demerger allows for the application of the special Corporate Tax regime. The DGT rules that, as it is an isolated property without a distinct business organisation, it does not constitute a business line.
Cuestión planteada
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada que permita identificar un conjunto patrimonial destinado a una actividad económica ya existente en la transmitente. La transmisión de un inmueble aislado, sin medios materiales y personales que formen una unidad económica, no cumple este requisito.
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