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A pharmaceutical company has enquired whether the spin-off of its real estate leasing division meets the requirements for the special tax regime. The DGT indicates that it must constitute an autonomous economic unit and be supported by valid economic reasons.
Cuestión planteada
Para que la escisión parcial sea fiscalmente válida, el patrimonio segregado debe constituir una rama de actividad que sea una unidad económica autónoma capaz de funcionar por sus propios medios. Esta actividad debe existir previamente en la entidad transmitente y contar con una organización empresarial diferenciada. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades.
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