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A transport company inquired whether the segregation of industrial warehouses, shareholdings in other companies, and personnel could qualify for the special partial demerger regime. The DGT ruled that, based on the facts presented, the operation does not appear to meet the requirements as the elements do not constitute an autonomous line of business.
Cuestión planteada Si la operación descrita podría 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 acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada que permita identificar una actividad económica autónoma. Si la operación solo transmite elementos aislados sin formar una unidad económica con autonomía de gestión, no cumple el artículo 76.2 de la LIS.
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