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A company inquired whether a total non-proportional spin-off of its real estate could benefit from the fiscal neutrality regime. The DGT responded that, since no previously distinct activity branches with independent organisation existed in the transferring company, the transaction does not meet the LIS requirements.
Cuestión planteada
Para que una escisión total no proporcional goce de neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad según el artículo 76.4 de la LIS. Esto requiere que cada bloque sea una unidad económica autónoma capaz de funcionar por sus propios medios, con una organización empresarial diferenciada previa en la entidad transmitente. Si los elementos son solo activos aislados sin gestión ni organización separada, no se consideran ramas de actividad y no se aplica el régimen especial.
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