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A hotel company has enquired whether it can apply the special demerger regime when separating part of its assets. The DGT indicates that, to do so, the transferred assets must form a line of business with distinct organisation and management.
Cuestión planteada Si puede aplicarse a las dos operaciones planteadas el régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad). No basta con que existan varios establecimientos con personal propio; se requiere una organización empresarial diferenciada y un modelo de gestión que determine explotaciones económicas autónomas. Si no se acredita la existencia de tales ramas de actividad, no procede el régimen especial.
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