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The applicant asks whether their demerger project meets the requirements for the special tax regime for mergers and demergers. The DGT rules that, to qualify for this regime, the transferred assets must form an autonomous line of business and there must have been a pre-existing, distinct organisation within the transferring company.
Cuestión planteada Si la operación descrita cumple los requisitos para la aplicación del régimen fiscal especial de fusiones y escisiones regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial requiere que la escisión parcial transmita una rama de actividad, entendida como un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios. Esto exige que exista una organización empresarial diferenciada y una explotación económica autónoma en la entidad transmitente. Si los elementos segregados son solo activos aislados sin una gestión y organización previa diferenciada, la operación no podrá acogerse al régimen especial.
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