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A real estate leasing company has enquired whether its total spin-off can qualify for the special tax regime. The DGT indicates that, as it is a non-proportional spin-off, the assets must constitute autonomous business lines, a condition that does not appear to be met in this instance.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos son válidos.
Para que una escisión total no proporcional acceda al régimen especial, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto requiere una organización empresarial diferenciada para cada conjunto patrimonial. En el caso analizado, al existir una única actividad de arrendamiento y no apreciarse medios materiales o personales que configuren explotaciones autónomas, no se cumplen los requisitos del Capítulo VII del Título VII de la LIS.
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