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A company asks whether a total non-proportional spin-off can benefit from the tax neutrality regime of the Corporate Income Tax. The DGT responds that it cannot, as the block of shares in other entities does not constitute an autonomous business activity.
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 gestión de participaciones en otras entidades no se considera el desarrollo de una actividad económica, por lo que dicho bloque patrimonial no es una rama de actividad. Al no cumplirse este requisito, la operación no puede acogerse al régimen especial de la LIS y debe tributar por su valor de mercado.
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