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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 la escisión, el patrimonio segregado debe constituir una rama de actividad que sea una unidad económica autónoma capaz de funcionar por sus propios medios. Si los elementos segregados son simplemente inmuebles aislados sin una organización empresarial diferenciada, no se cumple el requisito de rama de actividad del artículo 76.4 de la LIS. En este caso, la operación tributará por el régimen general en IS e IRPF, y no se considerará operación de reestructuración para el ITPAJD.
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