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A consulting company asks whether its activity of leasing premises constitutes a branch of economic activity for the purpose of carrying out a partial spin-off and a subsequent merger. The DGT responds that, if the activity has its own autonomous organization, it may be considered a branch of activity and benefit from the special tax neutrality regime.
Question raised 1. Whether the activity of leasing premises carried out by the consulting entity is considered a branch of economic activity.
A branch of activity is a set of assets that constitute an autonomous economic unit capable of operating by its own means. For a spin-off, the segregated assets must allow for the development of an economic operation in the acquiring company, and the transferring company must maintain another branch of activity. It is not necessary for the activity to be identical to that of the general economic activity, but rather that a differentiated business organization exists. The economic motives for the restructuring must be valid to avoid the application of the general regime for purely tax purposes.
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