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The taxpayer asks whether a spin-off of construction activities can qualify for the special partial spin-off regime. The DGT rules that it cannot, as the assets do not form an autonomous economic unit with its own organisation.
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, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una explotación económica autónoma en la entidad transmitente. Si la segregación no permite identificar una unidad económica con gestión separada, la operación no cumple los requisitos del artículo 76.2.1º b) de la LIS.
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