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A company enquired whether it could carry out a full spin-off by dividing its assets into two blocks (a rented premises and a warehouse) to establish two independent companies. The DGT responds that, if the operation is disproportionate, the assets must constitute business branches to apply the fiscal neutrality regime.
Cuestión planteada
Para que una escisión total no proporcional goce de neutralidad fiscal, los patrimonios segregados deben configurar ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. No basta con separar activos inmobiliarios; se requiere que en la entidad transmitente existan explotaciones con organización, medios materiales y humanos diferenciados que permitan una gestión separada. Si solo se separan inmuebles sin una estructura organizativa propia para cada uno, no se cumple el requisito del artículo 76.4 de la LIS.
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