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A food company has requested clarification on whether its partial spin-off operation qualifies for the special Corporate Tax regime. The Directorate General for Taxes (DGT) has ruled that if the segregated part constitutes a line of business and the operation serves legitimate economic purposes, the special regime may be applied.
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.
Para acogerse al régimen especial, la escisión debe cumplir los requisitos del artículo 76.2 de la LIS, segregando una rama de actividad que constituya una unidad económica autónoma. Asimismo, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con el único fin de obtener una ventaja fiscal según el artículo 89.2 de la LIS. En el caso concreto, la transmisión de una fábrica y acciones, manteniendo otra rama de actividad y participaciones mayoritarias, parece cumplir estos requisitos.
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