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A company involved in property rental and land management has requested clarification on whether its project to demerge rental assets qualifies for the special Corporate Income Tax regime. The Directorate-General for Taxes (DGT) has ruled that it does not, as the assets do not appear to constitute an autonomous economic unit or a distinct line of business.
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, y si los motivos descritos se considerarían válidos a los efectos del régimen fiscal especial.
Para aplicar el régimen especial de escisión, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada que permita identificar una explotación económica separada. En este caso, al no acreditarse que los activos segregados formen dicha rama de actividad, no se cumplen los requisitos del Capítulo VII del Título VII de la LIS.
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