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A housing cooperative has requested a ruling on whether the partial spin-off of a real estate development can qualify for the special regime under the Corporate Income Tax Act (LIS) and whether members would be taxed on capital gains. The Directorate General of Taxes (DGT) has determined that, as only part of a line of business is being spun off rather than a complete one, the special regime does not apply and the transaction will be taxed under the general regime.
Cuestión planteada Si procede la aplicación del régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, a la operación de escisión planteada. Si, como consecuencia de dicho régimen fiscal especial, las ganancias patrimoniales que se obtendrían a efectos del IRPF de los socios de la consultante por la diferencia entre el coste de adquisición de dichas participaciones y su valor de mercado no se integraría en la base imponible de dicho tributo.
Para aplicar el régimen especial de escisión, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) capaz de funcionar por sus propios medios. En este caso, la segregación de una promoción aislada dentro de una única actividad de promoción inmobiliaria no cumple este requisito. Por tanto, la sociedad debe integrar en su base imponible la diferencia entre el valor de mercado de los elementos transmitidos y su valor fiscal, y los socios tributarán en su IRPF por la diferencia entre el valor de mercado de los títulos recibidos y su valor de adquisición.
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