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The taxpayer inquired whether the segregation of its pig farming activity into a new company could qualify for the special partial demerger regime. The DGT ruled that, as the real estate assets were not transferred and the assets appeared to be isolated elements lacking a prior autonomous organisation, the requirement of a business undertaking was not met.
Cuestión planteada
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una explotación económica autónoma que ya existiera en la entidad transmitente. Si los elementos transmitidos son solo activos aislados sin la estructura necesaria para una explotación autónoma, la operación no puede acogerse al régimen especial de la LIS.
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