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An agricultural company has enquired whether its non-proportional total spin-off can qualify for the special Corporate Tax regime. The DGT indicates that, as it is a non-proportional spin-off, it is a requirement that the segregated assets constitute autonomous business lines and that the operation is supported by valid economic reasons.
Cuestión planteada 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.
En una escisión total no proporcional, los patrimonios adquiridos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada para cada conjunto patrimonial. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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