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The DGT determines that these transactions produce the same effect as a non-activity branch split, thus the neutrality regime does not apply.
Question posed: Possibility of applying the tax neutrality regime to the previously described operations under Corporate Income Tax.
La aplicación del régimen de neutralidad fiscal en operaciones de reestructuración requiere que no tengan como objetivo principal el fraude o la evasión fiscal. Si una concatenación de operaciones produce los mismos efectos prácticos que una escisión parcial de activos que no constituyen ramas de actividad, no podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS. Esto se debe a que la escisión de activos que no son ramas de actividad no está amparada por la neutralidad fiscal.
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