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A company asks whether its non-proportional total split to separate advisory and real estate activities can benefit from the neutral tax regime. The DGT responds that it is possible provided the segregated assets constitute business lines and the operation does not aim primarily at tax fraud or evasion.
Cuestión planteada 1) Si a la operación mencionada le es de aplicación el régimen previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total no proporcional se acoja al régimen de 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 que la actividad exista previamente en la transmitente con una organización empresarial diferenciada (medios materiales y humanos específicos). Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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