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A company wishes to segregate several of its activities into new entities to improve management and attract investors. The DGT states that for the fiscal neutrality regime to apply, the transferred elements must constitute an activity branch (an autonomous economic unit) and meet participation and residence requirements.
Cuestión planteada 1. Si la operación descrita, consistente en segregar de la Sociedad A ramas de su actividad en favor de varias entidades filiales, encajaría dentro de la definición de aportación no dineraria de rama de actividad establecida en el artículo 76.3 de la LIS y, por tanto, si la operación puede acogerse al régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la LIS.
La operación puede acogerse al régimen de neutralidad fiscal si los elementos transmitidos constituyen una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. Es necesario que exista una organización empresarial diferenciada y una actividad económica previa en la transmitente. Además, la entidad aportante debe mantener una participación de al menos el 5% en los fondos propios de las entidades adquirentes. La operación no debe tener como objetivo principal el fraude o la evasión fiscal.
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