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A family business inquired whether it could carry out a partial demerger of its real estate leasing activity under the special Corporate Tax regime. The DGT ruled that this is not possible because the transfer of real estate does not constitute a pre-existing line of business with its own organisation.
Cuestión planteada
Para aplicar el régimen especial de escisión, los elementos segregados deben constituir una rama de actividad que sea una unidad económica autónoma con medios materiales y personales diferenciados. En este caso, la transmisión de inmuebles sin una estructura organizativa previa no es una rama de actividad, sino una mera cesión de bienes. Al no cumplirse este requisito, no se puede aplicar el régimen especial de la LIS ni la no sujeción al IVA.
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