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A company inquired whether the partial spin-off of two properties into a new company could qualify for the special Corporate Tax regime. The DGT ruled that, as these are isolated assets without a distinct business organisation, they do not meet the requirement of being a business line.
Cuestión planteada
Para aplicar el régimen especial de escisión parcial, 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 un conjunto patrimonial destinado a una actividad económica específica. La transmisión de elementos aislados, como inmuebles, que no permitan el desarrollo de una explotación económica autónoma en la adquirente, impide el uso de este régimen fiscal.
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