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A company intends to carry out a partial demerger of its real estate business line into another existing company. The DGT examines whether this operation meets the requirements for a partial demerger and whether the economic reasons are valid for applying the special tax neutrality regime.
Cuestión planteada 1. Si la operación planteada podría acogerse al régimen fiscal regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios y la entidad transmitente debe mantener otra rama de actividad. La operación no será aplicable si su objetivo principal es el fraude o la evasión fiscal mediante la búsqueda de una ventaja fiscal sin motivos económicos válidos. En cuanto al IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma. Para el ITPAJD, la operación es no sujeta en su modalidad societaria y exenta en las demás. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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