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A query was raised regarding whether certain non-proportional total demergers may qualify for the special regime under Corporate Income Tax. The DGT ruled that this is only possible if each of the demerged assets, taken individually, constitutes a business line.
Cuestión planteada Si la operación proyectada cumple los requisitos para la aplicación del régimen especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En particular, si puede entenderse que se efectúa por motivos económicos válidos.
En escisiones totales no proporcionales, los patrimonios adquiridos deben constituir ramas de actividad. Una rama de actividad es un conjunto de elementos patrimoniales que forman una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige que existan organizaciones diferenciadas de medios materiales y humanos en la entidad transmitente que permitan identificar explotaciones económicas autónomas. Si no se acredita esta autonomía organizativa previa, la operación no puede acogerse al régimen especial.
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