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A company engaged in agricultural and property rental activities seeks to know whether its partial spin-off can benefit from IS tax neutrality and be exempt from VAT, ITPAJD and IIVTNU. The DGT states that for IS, autonomy of activity branches must be proven, whereas under VAT, transmission is not subject to tax if it constitutes an autonomous economic unit.
Cuestión planteada
Para acogerse a la neutralidad fiscal del IS, la escisión debe transmitir una rama de actividad que constituya una unidad económica autónoma. En el caso planteado, no se puede determinar la existencia de dos ramas de actividad, pues lo que permanecería en la escindida parecen elementos aislados sin organización propia. Si no se cumple este requisito, la operación no será una reestructuración para el ITPAJD. En cuanto al IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma. Respecto al IIVTNU, no se devengará si no se transmiten bienes urbanos o si concurren los requisitos de la disposición adicional segunda de la LIS.
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