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A company with two distinct activities intends to carry out a non-proportional total demerger to separate its business lines. The DGT examines whether this operation can benefit from the special Corporate Tax regime and its impact on other taxes.
Cuestión planteada
Para que una escisión total no proporcional se acoja al régimen especial de la LIS, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Si se cumplen estos requisitos y la operación responde a motivos económicos válidos y no a fines meramente fiscales, los socios personas físicas no integrarán renta en el IRPF. En el IVA, la transmisión será no sujeta si se transmite una unidad económica autónoma. En el ITPAJD, la operación estará no sujeta por ser societaria y exenta en sus otras modalidades.
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