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The inquiry asks whether the segregation of real estate from an entity into a new company can qualify for the special tax regime for mergers and demergers. The DGT rules that, for this to apply, the segregated assets must constitute a line of business that operates independently.
Cuestión planteada Confirmación de que la reestructuración empresarial proyectada, conforme la misma ha sido expuesta en los antecedentes del presente escrito, puede aplicar el régimen fiscal regulado 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 disfrutar de la neutralidad fiscal en una escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una explotación económica autónoma en la entidad adquirente. Si los elementos segregados son solo activos aislados sin una organización propia previa en la transmitente, no se aplica el régimen especial.
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