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The consultant proposes a partial spin-off of their real estate assets to divide ownership between two partners. The DGT responds that to apply the special neutrality regime, the transferred assets must constitute a branch of activity with independent organisation and autonomy, which is not demonstrated in the case presented.
Cuestión planteada
Para disfrutar del régimen de neutralidad fiscal en una escisión parcial, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios y con una organización empresarial diferenciada. No basta con transmitir elementos patrimoniales aislados; debe existir una explotación económica autónoma preexistente en la entidad transmitente. Si la operación solo busca dividir la titularidad de bienes para separar ramas familiares sin una organización separada, no se cumplen los requisitos del Capítulo VII del Título VII de la LIS.
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