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The inquiry examines whether a non-proportional total demerger can qualify for the special Corporate Tax regime. The DGT indicates that, because it is non-proportional, the transferred assets must constitute autonomous business lines.
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.
En las escisiones totales no proporcionales, los patrimonios adquiridos por las entidades deben constituir ramas de actividad según el artículo 76.4 de la LIS. Una rama de actividad es un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios como una unidad económica autónoma. Si el patrimonio segregado no constituye estas unidades económicas diferenciadas, la operación no podrá acogerse al régimen especial.
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