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A company engaged in leasing, development, and shareholding activities has requested clarification on whether it can benefit from the special partial spin-off regime. The Directorate-General for Taxes (DGT) has ruled that this is not possible, as the transfer of isolated assets does not meet the requirement of constituting an autonomous line of business.
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 aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. Esto exige que exista una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida con anterioridad a la operación. La transmisión de activos aislados sin una organización empresarial diferenciada no permite considerar la existencia de ramas de actividad.
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