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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 aplicar el régimen de neutralidad fiscal en una escisión total no proporcional, los patrimonios transmitidos deben configurar ramas de actividad según el artículo 76.4 de la LIS. Esto requiere que cada bloque de patrimonio sea una unidad económica autónoma capaz de funcionar por sus propios medios y que dicha organización diferenciada exista previamente en la entidad transmitente. Si los elementos segregados son solo bienes aislados sin una organización empresarial propia, no se cumple el requisito de rama de actividad y no procede la neutralidad fiscal.
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