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A healthcare society asks whether it can carry out a total non-proportional spin-off (allocating shareholdings differently to shareholders) under the fiscal neutrality regime. The DGT responds that for a non-proportional spin-off to be fiscally neutral, the segregated assets must constitute autonomous activity branches under article 76.4 of the LIS.
Cuestión planteada 1. Si la operación proyectada podría acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (en adelante, LIS) conforme a todo lo expuesto ut supra, en particular conforme a los arts. 76.2 y 76.4 LIS, y jurisprudencia y doctrina relevantes, al ser los patrimonios escindidos ramas de actividad autónomas y reales, aun cuando la atribución de participaciones en las beneficiarias no sea proporcional.
Para que una escisión total no proporcional disfrute de la neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad, entendidas como conjuntos de elementos patrimoniales capaces de funcionar por sus propios medios. Esto requiere una organización empresarial diferenciada y una autonomía que puede derivar de la naturaleza de las actividades o de la especialidad de la explotación. El hecho de tener centros en distintas provincias no garantiza por sí solo la existencia de ramas de actividad independientes.
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