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A real estate rental company intends to carry out a non-proportional total spin-off to create two new companies, one for each group of shareholders. The DGT rules that if the real estate blocks do not constitute business lines with their own organisation, the operation cannot benefit from the tax neutrality regime.
Cuestión planteada Si la operación descrita se puede acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total no proporcional disfrute del régimen especial, los patrimonios segregados deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto requiere una organización empresarial diferenciada y preexistente en la sociedad transmitente. En este caso, el simple reparto de la gestión de los inmuebles entre los socios no acredita la existencia de ramas de actividad independientes según el artículo 76.4 de la LIS.
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