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Group J has requested a ruling on whether it can apply the special spin-off regime to separate its real estate activity and perform a financial spin-off. The DGT has determined that the spin-off of properties does not qualify if there is no autonomous economic unit, although a financial spin-off could potentially be valid.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
Para que una escisión parcial acceda al régimen especial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. En el caso de inmuebles, no se aplica el régimen si no se demuestra una organización empresarial diferenciada y una actividad previa en la transmitente. Por otro lado, la escisión financiera sí puede acogerse al régimen si se mantienen participaciones mayoritarias en otras entidades o una rama de actividad. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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