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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 una escisión total no proporcional disfrute de la neutralidad fiscal, los patrimonios segregados deben configurar ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige que la sociedad transmitente cuente con organizaciones diferenciadas de medios materiales y humanos para cada actividad. Si se cumplen estos requisitos y no existe como objetivo principal el fraude o la evasión fiscal, no se integrarán las rentas en la entidad transmitente ni en los socios, manteniendo los valores fiscales originales.
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