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The taxpayer asks whether a non-proportional total spin-off of a rental property can qualify for the special regime under the Corporate Income Tax Act. The DGT rules that it cannot, as the company lacks a distinct organisation that would allow for the identification of two autonomous lines of business.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que una escisión total no proporcional disfrute del régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada para cada conjunto patrimonial. En este caso, al segregarse un solo inmueble de arrendamiento sin una gestión y organización separada previa, no se cumplen los requisitos del artículo 76.4 de la LIS.
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