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A real estate leasing entity has requested a ruling on whether a separation of partners can qualify for the special demerger regime and its resulting tax implications. The DGT has determined that the requirements for both a partial demerger and an economic unit for VAT purposes are not met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de escisión, los patrimonios segregados deben constituir ramas de actividad que funcionen como unidades económicas autónomas con medios materiales y humanos propios. En este caso, la falta de una organización diferenciada impide la aplicación del régimen especial en el IS. Asimismo, la transmisión de bienes sin estructura organizativa se considera mera cesión de bienes sujeta a IVA. En el ITP, la operación no se considera reestructuración societaria.
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