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A real estate services company inquired whether its non-proportional total demerger could qualify for the special tax regime. The DGT ruled that, as the originating entity does not possess autonomous lines of business, the requirements for said regime are not met.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para que una escisión total no proporcional se acoja al régimen especial, los patrimonios escindidos deben constituir ramas de actividad en la entidad que transmite. Una rama de actividad requiere una organización empresarial diferenciada y una unidad económica autónoma. Si la entidad solo desarrolla una actividad sin organización separada para cada conjunto patrimonial, no puede aplicar el régimen especial.
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