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A travel agency inquired whether the transfer of premises to a new company could qualify for the special partial demerger regime. The DGT ruled that since the premises do not constitute a line of business with distinct management and organisation, the tax requirements are not met.
Cuestión planteada Si procede la aplicación del régimen especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación planteada en base a la situación actual. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma o rama de actividad. Esto exige una organización empresarial diferenciada que permita el desarrollo de una explotación económica autónoma. Si solo se transmiten elementos patrimoniales aislados, como locales, sin una gestión separada previa, no procede el régimen especial.
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