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The applicant asks whether the demerger of their property rental activity into a new company can qualify for the special Corporate Tax regime. The DGT rules that this is possible provided the transaction meets commercial requirements and the segregated elements constitute a business branch with economic autonomy and valid economic reasons.
Cuestión planteada Si la operación descrita se puede acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión parcial, la operación debe realizarse en el ámbito mercantil y el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada para cada rama, con medios materiales y humanos propios. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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