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A company with two distinct activities seeks a total non-proportional spin-off so that each group of shareholders owns a new entity. The DGT states that for fiscal neutrality to apply, the segregated assets must constitute autonomous business lines.
Cuestión planteada
Para que la escisión total no proporcional goce de neutralidad fiscal en el Impuesto sobre Sociedades, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Si se cumplen estos requisitos y la operación no tiene como fin principal el fraude, no se integrarán plusvalías en la sociedad ni en los socios (IRPF), y se mantendrán los valores y antigüedad fiscales. En cuanto al IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma. El ITPAJD no estará sujeto ni exento por ser operación de reestructuración, y el IIVTNU no se devengará si concurren las condiciones de la disposición adicional segunda de la LIS.
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