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The taxpayer asks whether they can carry out a spin-off of their construction and rental assets tax-free. The DGT rules that to apply the special regime, the contributed business line must constitute an autonomous economic unit with separate management.
Cuestión planteada Si la entidad consultante puede acometer el proceso de escisión del negocio en las entidades A y B para separar todos los patrimonios de la construcción y de alquiler como operación fiscalmente neutra y, por tanto, exenta de tributación.
Para acogerse al régimen especial de escisiones, la operación debe ser una aportación no dineraria de ramas de actividad que constituyan una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige que la actividad exista previamente en la transmitente con una organización empresarial diferenciada y un conjunto patrimonial identificado. Si se trata de elementos patrimoniales aislados sin gestión y organización propia, la operación no podrá disfrutar de la neutralidad fiscal.
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