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A query was raised regarding whether a non-proportional total demerger of real estate assets can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that this is not possible because the segregated assets do not constitute autonomous business lines.
Cuestión planteada Si la operación descrita podría 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 que una escisión total no proporcional se acoja al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad según el artículo 76.4 de la LIS. Una rama de actividad requiere una unidad económica autónoma con una organización empresarial diferenciada. En este caso, al no existir una gestión y organización separada que permita desarrollar actividades de forma autónoma, la operación no cumple los requisitos fiscales.
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