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A real estate management company has enquired whether its total demerger into two new entities can benefit from the special Corporate Tax regime. The DGT has ruled that it cannot, as the company lacks a sufficiently distinct organisation to consider the segregated assets as autonomous business lines.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total no proporcional disfrute del régimen especial de IS, 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 previa en la sociedad transmitente que permita identificar el conjunto patrimonial afectado. En este caso, al no existir gestión y organización diferenciada, los inmuebles no son ramas de actividad y no se aplica el régimen especial.
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