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A company asks whether partial dismemberment of its immovable assets to another entity meets the requirements for the special regime of mergers and dismemberments. The DGT responds that if only isolated immovable assets are segregated and not an autonomous business unit, fiscal neutrality cannot be applied.
Cuestión planteada Primera. Si la operación proyectada cumple los requisitos para la aplicación del régimen especial de las fusiones, escisiones, aportaciones de activos y canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de una Estado miembro a otro de la Unión Europea regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen de neutralidad fiscal, la escisión debe transmitir una rama de actividad, entendida como un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios y constituir una unidad económica autónoma. Si la operación consiste únicamente en segregar inmuebles aislados sin una organización empresarial diferenciada que permita el desarrollo de una explotación económica autónoma en la adquirente, no se cumple el requisito de rama de actividad del artículo 76.4 de la LIS. En tal caso, los elementos se valorarán por su valor de mercado y se integrarán las plusvalías en la base imponible.
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