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The taxpayer inquired whether the spin-off of part of its assets could qualify for the special regime under the Corporate Income Tax Act. The DGT ruled that it cannot, as it has not been proven that the segregated assets constitute an autonomous and distinct line of business.
Cuestión planteada Si la operación descrita puede 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, el patrimonio segregado debe constituir una unidad económica autónoma que permita el desarrollo de una explotación económica. Esto exige una organización empresarial diferenciada y una gestión separada debido a la naturaleza de las actividades. En este caso, no se constata que el patrimonio segregado sea una rama de actividad diferenciada de la actividad principal de la entidad.
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