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A company has requested a ruling on the tax viability of a restructuring process involving partial demergers and mergers. The DGT has ruled that these operations may qualify for tax neutrality provided that the demerger involves the transfer of a business activity that constitutes an autonomous economic unit.
Cuestión planteada 1. Si el conjunto de sociedades participantes en el proceso de reestructuración tendría la consideración de "Grupo" en los términos del artículo 42 del Código de Comercio o, simplemente, en el sentido de la Norma de elaboración de las cuentas anuales 13ª del Plan General de Contabilidad.
Para que una escisión parcial goce de neutralidad fiscal, el patrimonio segregado debe constituir una rama de actividad que sea una unidad económica capaz de funcionar por sus propios medios. En las fusiones, si se cumplen los requisitos de la LIS, no se integrarán las rentas por la transmisión de bienes ni se producirán plusvalías por la anulación de participaciones. Los socios personas físicas no integrarán rentas si se aplica el régimen de neutralidad fiscal.
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