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A company has requested a ruling regarding a partial spin-off to separate its real estate activity from its other operations. The DGT examines whether the transaction meets the requirements for a 'line of business' for Corporate Tax purposes, its non-applicability to VAT, and its treatment under ITPAJD.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen especial de escisión, la operación debe realizarse en el ámbito mercantil y la parte segregada debe constituir una rama de actividad (unidad económica autónoma capaz de funcionar por sus propios medios). Los motivos de la reestructuración deben ser económicamente válidos y no tener como fin principal el fraude o la evasión fiscal. En el IVA, la transmisión de inmuebles arrendados no estará sujeta si se transmite una unidad económica autónoma con medios materiales y humanos suficientes. En el ITPAJD, si la escisión es una operación de reestructuración, estará no sujeta a la modalidad de operaciones societarias y exenta en las demás.
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