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A real estate company inquired whether the total spin-off of its real estate assets into two companies could qualify for the special tax regime. The Directorate General for Taxes (DGT) ruled that it cannot, as the operation constitutes a non-proportional spin-off and the assets do not form autonomous business lines.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión total no proporcional acceda al régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una actividad económica que ya existiera previamente en la sociedad escindida. En este caso, al tratarse de una segregación de inmuebles en una empresa que solo desarrolla promoción inmobiliaria sin gestión diferenciada, no se cumplen los requisitos del artículo 76.4 de la LIS.
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