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A company leasing real estate seeks to carry out a non-proportional total split to distribute its assets between two new companies with different shareholdings. The DGT states that, as there are no distinct business activities with independent organisation, the operation fails to meet the conditions for fiscal neutrality.
Cuestión planteada a) Si la operación proyectada de escisión -división equitativa del patrimonio inmobiliario, transmisión en bloque de unidades patrimoniales que permitan el ejercicio autónomo de la actividad de alquiler de inmuebles y atribución de la propiedad de la nueva sociedad a cada uno de los socios originales- puede acogerse al régimen especial de fusiones y escisiones regulado en la normativa del Impuesto sobre Sociedades (Capitulo VII Ley 27/2014)
Para que una escisión total no proporcional goce de neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada para cada conjunto patrimonial, motivada por la naturaleza de las actividades o la necesidad de una gestión separada. El mero hecho de dividir un patrimonio de inmuebles no garantiza la existencia de dos ramas de actividad si no hay una organización de medios materiales y personales diferenciada.
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