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A camping company inquired whether the spin-off of four floors into a new company could qualify for the special Corporate Tax regime. The DGT ruled that it cannot, as the assets do not constitute an autonomous economic unit or a distinct line of business.
Cuestión planteada 1º) 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 aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma con medios materiales y personales diferenciados. La entidad escindida debe contar con una organización empresarial separada para cada rama antes de la operación. En este caso, la transmisión de unos pisos no cumple el requisito de ser una rama de actividad al no existir una organización de medios propia y diferenciada.
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