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The taxpayer inquired whether a partial demerger could qualify for the special regime under the Corporate Income Tax Act. The DGT ruled that it cannot, as the assets to be segregated do not constitute business lines with a distinct organisation.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma y permitir el desarrollo de una explotación económica por sí misma. El concepto de rama de actividad exige una organización empresarial diferenciada que permita identificar conjuntos patrimoniales distintos. En este caso, al no apreciarse una gestión y organización separada previa en la sociedad escindida, la operación no cumple los requisitos del artículo 76.4 de la LIS.
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