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A real estate company intends to carry out a partial spin-off to transfer isolated assets to new companies. The DGT rules that the operation does not meet the requirements for the special Corporate Tax regime or for VAT exemption.
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 acogerse al régimen especial de escisión, los patrimonios segregados deben constituir una rama de actividad, es decir, una unidad económica autónoma con organización de medios materiales y personales diferenciados. Al tratarse de la transmisión de inmuebles aislados sin una estructura organizativa propia, no se considera rama de actividad. Por tanto, la operación está sujeta al IVA como una mera cesión de bienes y no se aplica el régimen especial de IS.
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