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A company asked whether the segregation of real estate and debt from a sports centre could be considered a business activity for a partial spin-off. The DGT replied that there must be a previously established, distinct organisation of material and human resources.
Cuestión planteada Si constituyen rama de actividad los inmuebles y la deuda asociada a su adquisición, además del resto de elementos , activos y pasivos, y personal, asociados al centro deportivo descrito, a los efectos de la definición de escisión parcial recogida en la letra b) del segundo apartado del artículo 76 de la Ley del Impuesto sobre Sociedades.
La rama de actividad requiere un conjunto de elementos patrimoniales que formen una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada, con medios materiales y personales propios, que permita identificar una actividad económica habitual y continuada antes de la escisión. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo la ventaja fiscal.
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