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A company asks whether a non-proportional total split of its assets (vessels and rented garages) qualifies for the fiscal neutrality regime. The DGT responds that, based on the facts, the assets are isolated and do not constitute autonomous business units, so the regime does not apply.
Cuestión planteada 1.- Si los motivos expuestos para la posible operación de escisión total propuesta serían considerados válidos.
Para que una escisión total no proporcional goce de neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. El concepto exige una organización empresarial diferenciada y preexistente en la transmitente. En este caso, la transmisión de naves y garajes sin estructura organizativa no permite apreciar la existencia de tales ramas de actividad.
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