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A healthcare services entity asks whether it can apply the special IS regime when contributing immovable property to a new company, transferring its business activity, or carrying out a partial spin-off. The DGT states that contributions of immovable property or business activity may qualify for the special regime if participation and economic autonomy requirements are met, but a partial spin-off would not be possible if no other business activity remains in the transferring entity.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La aportación no dineraria de inmuebles puede acogerse al régimen especial si la entidad aportante mantiene al menos un 5% de los fondos propios de la adquirente. La aportación de una rama de actividad requiere que el patrimonio transmitido constituya una unidad económica autónoma capaz de desarrollar una explotación económica. La escisión parcial no aplicaría el régimen especial si la entidad escindida no mantiene otra rama de actividad distinta a la segregada. La transmisión de inmuebles aislados no constituye una unidad económica para la no sujeción al IVA.
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