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The taxpayer inquires about the taxation of a spin-off involving isolated real estate assets. The DGT rules that, as these do not constitute an autonomous economic unit or a business line, neither the special Corporate Tax regime nor the VAT exemption applies.
Cuestión planteada 1º) Cuál sería la tributación de la operación de escisión a los efectos del Impuesto sobre Sociedades, el Impuesto sobre el Valor Añadido y el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados.
Para aplicar el régimen especial de escisión en IS, los bienes segregados deben constituir una rama de actividad, es decir, una organización de medios materiales y personales diferenciados con anterioridad a la operación. En IVA, la no sujeción requiere la transmisión de una unidad económica autónoma; si se trata de una mera cesión de bienes sin estructura organizativa, la operación está sujeta al impuesto. En IRPF, las ganancias o pérdidas de los socios se computan por la diferencia entre el valor de adquisición de sus participaciones y el valor de mercado de los bienes recibidos.
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