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A company wishes to carry out a partial spin-off to transfer its real estate leasing activity to another company. The DGT states that to apply the special fiscal neutrality regime, the transferred assets must constitute an autonomous economic unit and the transferring entity must retain another business activity.
Cuestión planteada 1) Confirmación de que la segregación y transmisión, en la consultante A, de la rama de actividad consistente en el arrendamiento de bienes inmuebles urbanos a la sociedad B, cumple todos los requisitos previstos legalmente para acogerse a la figura impositiva de la escisión parcial prevista en el artículo 76.2.1º.b) LIS tanto para ambas sociedades adquirente y transmitente, como para los socios de la sociedad escindida.
Para que una escisión parcial cumpla el artículo 76.2 de la LIS, el patrimonio segregado debe ser una rama de actividad que constituya una unidad económica autónoma capaz de funcionar por sus propios medios. Asimismo, la entidad escindida debe mantener en su patrimonio al menos otra rama de actividad. La existencia de estas ramas de actividad es una cuestión de hecho que debe acreditarse ante la Administración. Si se cumplen estos requisitos y la operación no tiene como fin el fraude o la evasión fiscal, se aplicará el régimen de neutralidad fiscal de los artículos 77, 78 y 81 de la LIS.
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