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A professional company asks whether it can apply the special regime for mergers and splits when separating a property into a new company. The DGT responds that, as it involves an isolated asset and not a business line, the conditions for fiscal neutrality are not met.
Cuestión planteada
Para acogerse al régimen de neutralidad fiscal, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. En este caso, la segregación de un inmueble aislado no constituye una rama de actividad diferenciada con medios materiales y personales propios. Por tanto, la operación no cumple el artículo 76.4 de la LIS y no puede aplicar el régimen especial.
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