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The ruling examines whether a partial demerger of a company engaged in real estate development and property leasing can qualify for the special regime. The DGT concludes that this is possible provided that both the transferred elements and those remaining constitute autonomous business lines with valid economic reasons.
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, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Este concepto no exige que se cumplan los requisitos de actividad económica del artículo 5.1 de la LIS, sino que debe existir una organización empresarial diferenciada. Asimismo, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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