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The taxpayer asks whether a non-proportional total spin-off of industrial warehouses can qualify for the special regime under the Corporate Income Tax Act. The DGT rules that it cannot, as the transferred assets do not constitute autonomous business lines.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total no proporcional se acoja al régimen especial, los patrimonios adquiridos deben constituir ramas de actividad. Una rama de actividad es un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios como una unidad económica autónoma. En este caso, la asignación de naves industriales aisladas sin una gestión y organización diferenciada no permite considerar que se transmiten ramas de actividad.
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