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A family real estate company seeks a total split to create three new entities and facilitate generational transition. The DGT determines the operation cannot apply the tax neutrality regime of the Corporate Income Tax as the transferred assets do not constitute pre-existing business lines.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos señalados constituyen motivos económicos válidos a efectos de la aplicación del citado régimen especial.
Para que una escisión total no proporcional goce de neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad que funcionen por sus propios medios y que existieran previamente en la transmitente. En este caso, los bienes inmuebles aislados no forman una unidad económica autónoma ni una organización empresarial diferenciada. Por tanto, la operación no se considera reestructuración para el ITPAJD y está sujeta al IVA por tratarse de una mera cesión de bienes.
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