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A company holding residential and commercial properties seeks clarification on whether its non-proportional total spin-off qualifies for the special Corporate Tax regime. The DGT rules that it is not possible because the assets do not constitute business lines with a distinct organisation.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión no proporcional disfrute del régimen especial, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. En este caso, la transmisión de inmuebles sin una estructura organizativa de factores de producción diferenciada se considera una mera cesión de bienes. Por tanto, la operación no cumple los requisitos de la LIS y no se aplica el régimen especial.
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