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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 que una escisión parcial goce de neutralidad fiscal, los elementos segregados deben constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige que en la entidad transmitente exista una organización empresarial diferenciada y una gestión separada para dicho conjunto patrimonial. Si la operación consiste en traspasar inmuebles aislados sin una organización que los dote de autonomía económica, no se considerará escisión parcial a efectos del artículo 76.2.1º b) de la LIS.
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