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A real estate leasing company intends to carry out a partial split to transfer blocks of assets to companies owned by its shareholders. The DGT states that if the immovable assets do not constitute a distinct business activity with independent organisation in the original company, the regime of fiscal neutrality will not apply.
Cuestión planteada
Para disfrutar de la neutralidad fiscal, los elementos segregados deben constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios con una organización empresarial diferenciada. Si la transmisión de inmuebles no va acompañada de una estructura organizativa de medios materiales y humanos que permita una gestión autónoma, no se considera escisión parcial a efectos del artículo 76.2.1.º b) de la LIS. En tal caso, la sociedad transmitente deberá integrar las plusvalías y los socios tributarán por las ganancias patrimoniales en su base del ahorro.
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