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A real estate leasing company has enquired whether it can undergo a non-proportional total spin-off or a partial spin-off under the special regime. The Directorate General for Taxes (DGT) has ruled that the special regime is not applicable because the blocks of real estate do not constitute distinct business lines.
Cuestión planteada 1. 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 existen motivos económicos válidos.
Para que una escisión no proporcional o parcial acceda al régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas con medios materiales y personales diferenciados. En el caso de una única actividad, la autonomía debe estar motivada por la naturaleza de los elementos o por una especialidad que exija un modelo de gestión diferenciado previo a la operación. Si no existen estas ramas de actividad en la entidad transmitente, no se puede aplicar el régimen especial del Capítulo VII del Título VII de la LIS.
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