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A query was raised regarding whether the segregation of a specific business area from a company meets the requirements for the special partial demerger regime. The DGT ruled that, to apply this regime, the transferred assets must constitute a business line capable of operating independently and that such activity must have already existed as a distinct entity within the transferring company.
Cuestión planteada
Para disfrutar del régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Este concepto exige que la actividad exista previamente en la entidad transmitente con una organización empresarial diferenciada. La existencia de esta rama de actividad es una cuestión de hecho que debe acreditarse y será valorada por la Administración.
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