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A vehicle sales and repair company has enquired whether its partial demerger project can qualify for the special regime under Corporate Tax. The Directorate-General for Taxes (DGT) has ruled that if the demerging entity only retains real estate, cash, or investments, it does not maintain a line of business and therefore fails to meet the tax requirements.
Cuestión planteada Si las operaciones descritas podrían 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.
Para aplicar el régimen especial de escisión parcial, la entidad transmitente debe mantener en su patrimonio al menos una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. El concepto de rama de actividad exige una organización empresarial diferenciada y autónoma. Si la entidad solo conserva elementos aislados como inmuebles o tesorería que no constituyen una explotación económica, no se cumple este requisito.
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