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The consultant asks whether a non-proportional total split can benefit from fiscal neutrality. The DGT responds that for this to apply, the segregated assets must constitute existing autonomous business units within the transferring entity.
Cuestión planteada Si a la operación de escisión total no proporcional expuesta le es de aplicación el régimen fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, así como si existen motivos económicos válidos a efectos de la aplicación del mismo.
Para que una escisión total no proporcional goce de neutralidad fiscal, los patrimonios transmitidos deben configurar ramas de actividad, entendidas como conjuntos de elementos capaces de funcionar por sus propios medios. Esto exige que la actividad exista previamente en la entidad transmitente con una organización empresarial diferenciada. Si los elementos segregados son solo activos aislados sin capacidad de funcionamiento autónomo, no se aplica el régimen especial.
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