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A company engaged in flour production and real estate development has queried whether its non-proportional total spin-off qualifies for the special Corporate Tax regime and if the transfer is exempt from VAT. The DGT has ruled that, as the transfer of distinct business lines was not proven, the requirements for both the special Corporate Tax regime and VAT exemption are not met.
Cuestión planteada 1. Confirmación de la concurrencia de las circunstancias necesarias para considerar que, tanto el patrimonio afecto a la actividad de producción harinera como el patrimonio afecto a la actividad de promoción inmobiliaria, pueden calificarse como ramas de actividad.
Para que una escisión total no proporcional disfrute del régimen especial de IS, los patrimonios segregados deben constituir ramas de actividad diferenciadas, es decir, unidades económicas autónomas capaces de funcionar por sus propios medios. En este caso, la información aportada no permite observar la transmisión separada de activos y pasivos afectos a cada actividad. Por tanto, la operación no se acoge al régimen especial de IS ni a la no sujeción al IVA, tributando cada elemento de forma independiente.
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