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The consulting companies enquire whether their non-proportional total spin-off operation can qualify for the special regime under the Corporate Income Tax Act. The DGT rules that it cannot, as it has not been proven that the segregated assets constitute business lines with distinct management and organisation.
Cuestión planteada Si las operaciones de escisión descritas pueden acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
Para que una escisión total no proporcional se acoja al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad. Una rama de actividad es un conjunto de elementos patrimoniales que forman una unidad económica autónoma capaz de funcionar por sus propios medios. En este caso, al no apreciarse una gestión y organización diferenciada previa en las sociedades escindidas, los elementos transmitidos no califican como ramas de actividad.
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