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A company engaged in commercial activities and holding real estate asks whether a partial spin-off of its real estate business can be treated under the fiscal neutrality regime. The DGT states that such a transaction may qualify if the transferred assets form an autonomous economic unit and another business line remains within the parent company.
Cuestión planteada Si resulta de aplicación el régimen fiscal especial 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 económicos válidos presentados son válidos a tal efecto.
Para que una escisión parcial de rama de actividad disfrute del régimen de neutralidad fiscal, el patrimonio segregado debe constituir una unidad económica capaz de funcionar por sus propios medios. Asimismo, la entidad escindida debe mantener en su patrimonio al menos otra rama de actividad. La aplicación de este régimen requiere que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades.
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