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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 puede acogerse al régimen de neutralidad fiscal si el patrimonio transmitido constituye una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Para ello, debe mantenerse en la entidad transmitente al menos otra rama de actividad. La existencia de dicha rama de actividad es una cuestión de hecho que debe acreditarse y cuya valoración corresponde a la Administración. Finalmente, el régimen no será aplicable si el objetivo principal de la operación es el fraude o la evasión fiscal.
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