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A hotel company has requested clarification on whether the segregation of one of its establishments can qualify for the special merger and demerger regime. The Directorate General for Taxes (DGT) has ruled that for this to apply, the contribution must constitute a business line, defined as an autonomous economic unit with distinct organisation and management.
Cuestión planteada Si la operación planteada puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe ser una aportación no dineraria de rama de actividad que constituya una unidad económica autónoma. La existencia de varios establecimientos no implica que cada uno sea una rama de actividad; se requiere una organización empresarial diferenciada y un modelo de gestión que determine explotaciones económicas autónomas. Si no se acredita dicha autonomía organizativa, no procede el régimen especial.
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