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A company engaged in property leasing has enquired whether its demerger and the contribution of shares and property by its partners may qualify for the special Corporate Tax regime. The DGT indicates that a demerger requires the segregated assets to constitute autonomous lines of business and that property contributions must be tied to economic activities.
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.
La escisión total requiere que los patrimonios segregados constituyan ramas de actividad, entendidas como unidades económicas autónomas con organización diferenciada. Para que la aportación de acciones de personas físicas se acoja al régimen especial, estas deben representar al menos el 5% de los fondos propios de la entidad receptora y haber sido poseídas ininterrumpidamente durante el año anterior. Las aportaciones de inmuebles no se acogerán al régimen si no están afectos a actividades económicas con contabilidad según el Código de Comercio. Los motivos de sucesión y relevo generacional pueden considerarse económicos válidos.
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