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A query was raised regarding whether a partial demerger of a company engaged in real estate leasing can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that for this to apply, the transferred assets must constitute an autonomous line of business and the transaction must be supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para acogerse al régimen especial, la escisión debe cumplir los requisitos mercantiles y el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. En el caso de arrendamientos, no es imprescindible cumplir los requisitos de actividad económica del artículo 5 de la LIS, sino demostrar una explotación autónoma desde el punto de vista organizativo. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos.
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