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A consulting company proposes a total non-proportional spin-off to establish two new companies with different shareholders. The DGT responds that, to apply the fiscal neutrality regime, the segregated assets must constitute autonomous business branches.
Cuestión planteada
En las escisiones totales no proporcionales, los patrimonios adquiridos deben constituir ramas de actividad para aplicar la neutralidad fiscal. Una rama de actividad es un conjunto de elementos patrimoniales capaz de funcionar por sus propios medios como una unidad económica autónoma. No basta con segregar bienes aislados, como inmuebles, si no existe una organización empresarial diferenciada y motivada por la naturaleza de las actividades. La existencia de ramas de actividad es una cuestión de hecho que debe acreditarse ante la Administración.
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