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A property leasing company asks whether its total split with liquidation and non-proportional asset distribution can benefit from the fiscal neutrality regime. The DGT responds that, since the liquidation of the company is included and no autonomous, differentiated activity branches are proven, the regime cannot be applied.
Cuestión planteada
Para que una escisión total no proporcional disfrute de la neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad, entendidas como conjuntos de elementos capaces de funcionar por sus propios medios y con una organización empresarial diferenciada. La mera existencia de activos diversos no implica la existencia de organizaciones de medios materiales y personales separadas. Además, si la operación conlleva la liquidación de la entidad escindida, no se cumplen los requisitos mercantiles para la aplicación del régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS.
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