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The consultant proposes a non-proportional total split of a real estate leasing company. The DGT states that since the separated blocks do not constitute autonomous activity branches, the fiscal neutrality regime does not apply.
Cuestión planteada
Para que una escisión total no proporcional disfrute de la neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. La mera división de inmuebles aislados no permite identificar una organización empresarial diferenciada ni una explotación económica autónoma para cada bloque. Al no cumplirse este requisito, la operación no se acoge al régimen especial y se devenga el IIVTNU por la transmisión de los terrenos urbanos.
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