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The inquiry asks whether a partial demerger intended to separate consultancy and real estate activities can qualify for the special Corporate Tax regime. The DGT rules that this is possible provided the transferred assets constitute a line of business with its own organisation and there are valid economic reasons.
Cuestión planteada
Para acogerse al régimen especial de escisión parcial, lo transmitido debe constituir una rama de actividad, entendida como una unidad económica autónoma con organización propia. La actividad debe existir previamente en la entidad transmitente y permitir un modelo de gestión diferenciado. Además, la operación no debe tener como fin principal el fraude o la ventaja fiscal, sino motivos económicos válidos. Si se cumplen estos requisitos, no se devengará el IIVTNU por la transmisión de terrenos urbanos.
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