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A company inquired whether the segregation of real estate developments into new companies could qualify for the special partial spin-off regime. The DGT ruled that this is not possible if the transferred elements do not form an autonomous economic unit or a line of business.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para disfrutar del régimen especial de escisión, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. La autonomía de la rama de actividad exige una organización empresarial diferenciada y una gestión separada respecto al resto de la actividad de la transmitente. En el caso de promociones inmobiliarias aisladas, si no se transmite una unidad económica completa, no se cumple este requisito fiscal.
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