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A company proposes a total demerger to separate its industrial activity from its real estate holdings. The DGT analyses the application of the special Corporate Tax regime, VAT non-applicability due to the transfer of an economic unit, and the taxation implications regarding Personal Income Tax, Transfer Tax, and Stamp Duty, and Wealth Tax on Large Fortunes.
Cuestión planteada
La operación puede acogerse al régimen especial de IS si cumple los requisitos de la LIS y los motivos económicos son válidos. La transmisión de la actividad a la entidad A no estará sujeta a IVA al constituir una unidad económica autónoma, incluso si los inmuebles se ceden en arrendamiento. La transmisión de los inmuebles a la entidad B sí estará sujeta a IVA por ser una mera cesión de bienes. En IRPF, si aplica el régimen especial, los socios no integran renta y mantienen valores de adquisición. La operación está no sujeta al ITPAJD y exenta en sus otras modalidades.
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