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A company asks whether a partial split of a restaurant into a new entity can benefit from the special fiscal neutrality regime. The DGT replies that the segregated assets must constitute an autonomous activity branch with separate management, which does not appear to be met if only immovable property is split without a separate organisational structure.
Cuestión planteada 1. Si la explotación económica desarrollada en el primer restaurante tiene la consideración de rama de actividad a efectos de la aplicación del régimen especial previsto en el Capítulo VII del Título VII de la LIS.
Para disfrutar de la neutralidad fiscal en una escisión parcial, el patrimonio segregado debe ser una rama de actividad que constituya una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y un modelo de gestión distinto al de la entidad transmitente. La mera existencia de distintos establecimientos o inmuebles con personal adscrito no garantiza la existencia de una rama de actividad si no hay una especialidad o gestión separada previa en la sociedad original.
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