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A sole proprietorship proposes to split its land movement activity into a new company, retaining its property leasing activity. The DGT examines whether this operation qualifies as a partial divestment and whether the fiscal neutrality regime applies.
Cuestión planteada 1. ¿Califica la operación como escisión parcial? (art. 76.2.1º LIS y Art. 60 Real Decreto-ley 5/2023, de 28 de junio)
La operación es una escisión parcial si el patrimonio segregado constituye una unidad económica autónoma y se mantiene al menos una rama de actividad en la entidad transmitente. Para aplicar el régimen de neutralidad fiscal, la rama de actividad debe ser una explotación económica capaz de funcionar por sus propios medios. Los bienes transmitidos mantienen sus valores fiscales y fechas de adquisición originales. La operación no debe tener como objetivo principal el fraude o la evasión fiscal.
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