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A company has requested a ruling on whether its partial demergers, property segregation, and total demergers qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) has determined that partial demergers and the segregation of property without a business line do not qualify, whereas total demergers may do so.
Cuestión planteada Si las operaciones descritas pueden acogerse 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 la escisión parcial, el patrimonio segregado debe constituir una rama de actividad con organización de medios materiales y personales diferenciados. La segregación de un inmueble no es rama de actividad si no cuenta con una persona empleada con contrato laboral y jornada completa. La escisión total proporcional puede acogerse al régimen especial si los socios reciben participaciones proporcionales y la operación responde a motivos económicos válidos y no solo a la ventaja fiscal.
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