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A company inquired whether its total non-proportional spin-off could benefit from the special fiscal neutrality regime. The DGT states that, since the allocation of values to shareholders is not proportional, it is essential that the transferred assets constitute autonomous business units operating independently.
Cuestión planteada Si la operación de escisión total no proporcional descrita puede acogerse al régimen fiscal especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social regulado 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 goce del régimen de neutralidad fiscal, los patrimonios segregados deben constituir ramas de actividad según el artículo 76.4 de la LIS. Esto exige que cada conjunto de elementos patrimoniales sea una unidad económica autónoma capaz de funcionar por sus propios medios. La existencia de una organización empresarial diferenciada y la identificación previa de estos conjuntos en la entidad transmitente son determinantes para cumplir este requisito.
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