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The inquiry asks whether a partial demerger of an entity engaged in property leasing and agricultural activities can apply the special regime for Corporate Income Tax. The DGT rules that, for this to occur, the transferred assets must constitute a line of business with its own organisation and the transaction must be driven by valid economic reasons.
Cuestión planteada
La escisión parcial requiere que el patrimonio segregado constituya una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios y con una organización empresarial diferenciada. Esta actividad debe existir previamente en la entidad transmitente. Además, la operación no podrá acogerse al régimen especial si su principal objetivo es la ventaja fiscal sin motivos económicos válidos, como la racionalización de actividades.
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