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A company engaged in agriculture and property rental is inquiring whether it can apply the special demerger regime by separating its rental activity into a new entity. The DGT indicates that the operation may meet the requirements if the segregated assets constitute a business line and another business line is maintained within the transferring company, provided there are valid economic reasons.
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.
Para acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. La entidad transmitente debe mantener en su patrimonio al menos otra rama de actividad. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo acreditarse motivos económicos válidos más allá de la mera ventaja fiscal.
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