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A potato and maize trading company has requested clarification on whether its non-proportional total spin-off qualifies for the special Corporate Tax regime. The DGT has ruled that this is not possible, as the company failed to prove the existence of business lines with distinct organisational structures within the spun-off entity.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal 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 la LIS, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y previa en la sociedad transmitente. Al no apreciarse dicha gestión y organización diferenciada en el supuesto, la operación no puede acogerse al régimen especial del Impuesto sobre Sociedades.
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