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A company has enquired whether its project for a partial spin-off of activities can qualify for the special regime under the Corporate Income Tax Act. The DGT has ruled that, based on the facts presented, the activities do not appear to constitute autonomous business lines with distinct organisational structures.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al 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 o rama de actividad. Esto exige una organización empresarial diferenciada y una gestión separada para cada conjunto patrimonial. El hecho de que una actividad se preste en el extranjero y otra en territorio nacional no determina por sí solo la existencia de ramas de actividad. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo la ventaja fiscal.
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