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A consulting entity proposes a demerger to segregate holdings in other companies. The DGT has ruled that it cannot benefit from the special Corporate Tax regime because the demerged entity does not retain a line of business or majority holdings, but only real estate assets.
Cuestión planteada 1º) 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 parcial se acoja al régimen especial, el patrimonio que permanece en la entidad escindida debe constituir una o varias ramas de actividad o participaciones mayoritarias en otras entidades. La rama de actividad requiere una organización de medios materiales y personales diferenciados con anterioridad a la operación. Si la entidad escindida solo mantiene activos inmobiliarios sin haber desarrollado previamente una actividad económica de arrendamiento, no cumple los requisitos.
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