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A real estate trading and rental company has requested a ruling regarding the tax implications of a total or partial demerger to separate its partners. The DGT has determined that a total demerger may be tax-neutral if it is proportional, whereas a partial demerger does not qualify as a business line.
Cuestión planteada En cualquiera de las dos alternativas, si los dos lotes tendrían la calificación de ramas de actividad a efectos de lo establecido en el capítulo VII del título VII de la Ley 27/2014 del Impuesto sobre Sociedades y a efectos de lo establecido en el artículo 7.1º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
En la escisión total, si los socios reciben participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad para aplicar el régimen especial de IS. En la escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en la sede del transmitente. En este caso, la mera segregación de inmuebles sin estructura organizativa se considera mera cesión de bienes, quedando sujeta a IVA. La escisión total seguida de una compraventa de participaciones para romper la proporcionalidad no se considera reestructuración, sino desinversión.
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