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A query was raised regarding whether a non-proportional total spin-off of a company could qualify for the special Corporate Tax regime. The DGT ruled that this is not possible because the segregated real estate assets do not constitute autonomous business lines.
Cuestión planteada Si la operación descrita 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 que una escisión total no proporcional se acoja al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad. Una rama de actividad requiere una unidad económica autónoma con organización empresarial diferenciada. En este caso, la segregación de inmuebles de alquiler sin organización de medios materiales y humanos propia no permite apreciar la existencia de ramas de actividad diferenciadas.
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