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A Group X entity asks whether segregating its retail distribution business constitutes a business line for claiming tax neutrality. The DGT states that if the transferred assets form an autonomous economic unit with separate management, the transaction could be classified as a non-cash contribution to a business line.
Cuestión planteada PRIMERA. - Confirmación de si, en opinión de esta Dirección General, la operación de transmisión del negocio retail segregado, anteriormente descrita, constituye una rama de actividad en el sentido del artículo 76.3 de la LIS y 76.4 de la LIS y, por tanto, puede ser calificada como una aportación no dineraria de rama de actividad en el sentido de los referidos artículos.
Para que la operación sea una aportación de rama de actividad, el patrimonio debe constituir una unidad económica capaz de funcionar por sus propios medios. Esto requiere una organización empresarial diferenciada y una gestión autónoma previa y posterior a la operación. Si se cumplen estos requisitos de hecho, la operación podría acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. La existencia de dicha rama de actividad es una cuestión de hecho que el contribuyente debe acreditar.
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