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A company asked whether segregating part of its assets to create a new entity managing certain contracts would allow tax neutrality. The DGT replied that, due to the absence of independently organised and managed activity branches, the operation does not meet LIS requirements.
Cuestión planteada
Para disfrutar de la neutralidad fiscal en una escisión parcial, los elementos segregados deben constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una gestión separada para cada conjunto patrimonial. Si la operación no cumple estos requisitos de la LIS, no se aplica el régimen de neutralidad y la operación debe tributar según las normas generales de IS e ITPAJD.
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