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A company operating travel agency and real estate activities seeks to carry out a partial spin-off to separate the real estate activity into a new entity under a special regime. The DGT states that the operation could meet the requirements if the segregated assets constitute a business segment and the remaining activities remain in the original company.
Cuestión planteada
Para aplicar el régimen de neutralidad fiscal en una escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la entidad escindida debe mantener en su patrimonio al menos otra rama de actividad. El cumplimiento de estos requisitos es una cuestión de hecho que debe acreditarse ante la Administración. El régimen no será aplicable si el objetivo principal de la operación es el fraude o la evasión fiscal.
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