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A company engaged in wholesale trade and property leasing has requested a ruling on whether its partial demerger can qualify for the special Corporate Tax regime. The Directorate-General for Taxes (DGT) indicates that it must be proven that both the transferred and the retained assets constitute autonomous business lines and that valid economic reasons exist.
Cuestión planteada Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica capaz de funcionar por sus propios medios. Es necesario que exista una organización de medios materiales y personales diferenciados para cada actividad en la entidad escindida con anterioridad a la operación. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la racionalización de actividades.
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