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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 independientes según el artículo 76.4 de la LIS. Esto requiere que cada bloque sea una unidad económica autónoma con una organización empresarial diferenciada y motivada por la naturaleza de los elementos. En el caso de una única actividad, la segregación de elementos aislados sin una gestión y organización separadas no permite considerar la existencia de varias ramas de actividad.
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