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A query was raised regarding whether a non-proportional total spin-off could qualify for the special Corporate Tax regime. The DGT ruled that this is not possible because the transferred assets do not 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.
Para que una escisión total no proporcional acceda al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad. Una rama de actividad es un conjunto de elementos patrimoniales que forman una unidad económica autónoma capaz de funcionar por sus propios medios. En este caso, la entidad no cuenta con una gestión y organización diferenciada que permita identificar dos ramas de actividad previas en la sociedad escindida.
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