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A Spanish company proposes a cross-border partial demerger to separate its commercial activity from its production activity. The DGT examines whether the operation meets the requirements for a business line, the validity of the economic reasons, and the exemption from VAT.
Cuestión planteada 1. Si la escisión parcial transfronteriza de la entidad consultante se puede acoger al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En concreto:
La escisión puede acogerse al régimen especial si el patrimonio segregado constituye una unidad económica autónoma (rama de actividad) y se mantiene otra rama en la transmitente. El arrendamiento de negocio temporal es sujeto a IVA, pero la transmisión de la rama de actividad no lo será si constituye una unidad económica autónoma. Las bases imponibles negativas se transmiten según la actividad que las generó, siendo razonable la distribución por valor de mercado si no se pueden identificar.
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