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A company engaged in tourism promotion and heritage asset management asks whether a partial spin-off to separate these activities can benefit from the fiscal neutrality regime. The DGT confirms this is possible if the segregated assets form an autonomous business segment and the operation is not primarily aimed at tax fraud or evasion.
Cuestión planteada
Para acogerse al régimen de neutralidad fiscal en una escisión parcial, el patrimonio transmitido debe constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. Esta rama debe estar perfectamente identificada en la entidad transmitente y mantener una organización empresarial diferenciada. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos. Los bienes adquiridos mantendrán los valores fiscales y la fecha de adquisición de la entidad transmitente.
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