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A company intends to carry out a non-proportional total spin-off by segregating real estate assets into four different companies. The DGT ruled that the operation cannot qualify for the special Corporate Tax regime because the assets do not constitute autonomous business lines within the demerged company.
Cuestión planteada 1º) Si la operación descrita se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión total no proporcional disfrute del régimen especial, los patrimonios escindidos deben configurar ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y previa en la sociedad escindida que permita identificar cada conjunto patrimonial. Al no existir dicha organización ni ramas de actividad previas en la consultante, no se cumplen los requisitos del artículo 76.4 de la LIS.
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