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A company managing and leasing hotels has requested a ruling on whether its total demerger can qualify for the special tax regime based on valid economic reasons. The DGT indicates that eligibility will depend on whether the demerger is proportional or if the transferred assets constitute autonomous business lines.
Cuestión planteada Si la operación de escisión total descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, por entenderse que la misma obedece a motivos económicos válidos.
Si la escisión es total y proporcional, podrá acogerse al régimen especial. Si no es proporcional, los patrimonios adquiridos deben constituir ramas de actividad, entendidas como unidades económicas autónomas con organización diferenciada. Según los datos aportados, no se aprecia la existencia previa de dos ramas de actividad diferenciadas, por lo que una escisión no proporcional no cumpliría los requisitos. Los motivos de separar actividades y diversificar riesgos se consideran económicamente válidos.
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