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A taxpayer inquired whether spinning off their electric power activity while retaining their agricultural activity meets the requirements for the special Corporate Tax regime. The Directorate-General for Tax (DGT) ruled that if the operation complies with commercial regulations and involves the transfer of branches of activity that constitute autonomous economic units for valid economic reasons, it may qualify for the special regime.
Cuestión planteada Si la operación de escisión mencionada cumple los requisitos exigidos por la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades para que resulte de aplicación el régimen especial del capítulo VII del título VII de la LIS.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) capaz de funcionar por sus propios medios. Asimismo, la actividad que permanece en la entidad transmitente debe mantener su propia rama de actividad con gestión y organización diferenciada. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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