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A consulting company proposes to separate its transport and logistics division into a new entity to allow an investor to join. The DGT examines whether this partial divestment can benefit from the tax neutrality regime of the Corporate Income Tax.
Cuestión planteada Si la operación de reestructuración descrita puede acogerse al régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014 , de 27 de Noviembre del impuesto sobre Sociedades.
La operación de escisión parcial podrá acogerse al régimen de neutralidad fiscal si el patrimonio segregado constituye una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Es necesario que la entidad transmitente mantenga otra rama de actividad y que la operación no tenga como objetivo principal el fraude o la evasión fiscal. La existencia de una organización diferenciada para cada rama es un factor determinante para su calificación.
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