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The query asks whether a partial spin-off of an entity with two distinct business areas can apply the fiscal neutrality regime. The DGT responds that this is possible if the segregated assets form a self-sustaining business unit and the requirements of the LIS are met.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (en adelante, LIS), y si existen motivos económicos válidos.
Para que una escisión parcial sea fiscalmente neutra, el patrimonio transmitido debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. Esta autonomía debe estar motivada por la naturaleza de las actividades o requerir una organización separada. Además, la operación no podrá acogerse al régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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