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A single shareholder intends to carry out a partial division of their company to transfer three immovable assets unrelated to the main activity to a new company. The DGT states that since the immovable assets do not constitute a separate activity with its own organisation, the special fiscal neutrality regime cannot be applied.
Cuestión planteada
Para disfrutar de la neutralidad fiscal en una escisión parcial, el patrimonio segregado debe constituir una rama de actividad que sea una unidad económica autónoma y capaz de funcionar por sus propios medios. En este caso, la segregación de inmuebles aislados no constituye una rama de actividad, por lo que no aplica el régimen especial de la LIS. Esto conlleva la tributación de las plusvalías en el IRPF del socio, la sujeción al IIVTNU por la transmisión de terrenos urbanos y la aplicación de reglas de ITPAJD distintas a las de reestructuraciones.
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