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An immovable property company asks whether its proposal for a non-proportional total split to create three new companies can benefit from the special fiscal neutrality regime. The DGT responds that, as it involves a single rental activity without distinct operational units, the requirements for activity branches are not met.
Cuestión planteada Si el planteamiento de la operación descrita y los motivos expuestos en esta consulta son motivos económicos válidos suficientes para acoger la operación de escisión total (no proporcional) al régimen fiscal especial regulado en el Capítulo VIII del Título VII de la Ley 27/20014, de 27 de noviembre, del Impuesto sobre Sociedades,
Para que una escisión total no proporcional disfrute de la neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad, entendidas como conjuntos de elementos capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una gestión separada motivada por la naturaleza de los elementos o su destino. Si la escisión solo divide bloques patrimoniales afectos a una única actividad sin una estructura organizativa previa que los identifique como explotaciones autónomas, no se cumple el requisito del artículo 76.4 de la LIS.
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