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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.
Question raised
In order for a non-proportional total spin-off to benefit from tax neutrality, the segregated assets must constitute business lines, understood as autonomous economic units capable of operating by their own means. The mere division of isolated real estate properties does not allow for the identification of a differentiated business organization or an autonomous economic exploitation for each block. As this requirement is not met, the operation does not qualify for the special regime and the ITP/AJD is due on the transfer of the urban land.
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