{"id":9936,"date":"2025-01-16T09:52:00","date_gmt":"2025-01-16T09:52:00","guid":{"rendered":"http:\/\/www.mesastrigo-advocats.com\/?p=9936"},"modified":"2025-07-09T08:13:56","modified_gmt":"2025-07-09T08:13:56","slug":"neutralidad-fiscal-en-las-operaciones-de-reestructuracion-empresarial","status":"publish","type":"post","link":"https:\/\/www.mesastrigoadvocats.com\/fr\/blog\/neutralidad-fiscal-en-las-operaciones-de-reestructuracion-empresarial\/","title":{"rendered":"Neutralidad fiscal en las operaciones de reestructuraci\u00f3n empresarial"},"content":{"rendered":"\t\t
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Aquesta setmana volem compartir amb els lectors la recent sent\u00e8ncia 072-2024 del Tribunal Superior de Just\u00edcia d\u2019Andorra, relativa a l\u2019escissi\u00f3 parcial d\u2019una entitat banc\u00e0ria i el seu tractament fiscal, la qual posa de manifest un dels grans reptes del dret tributari contemporani: trobar un equilibri entre el foment de la reorganitzaci\u00f3 empresarial i la protecci\u00f3 dels interessos p\u00fablics.<\/p>

El nucli de la q\u00fcesti\u00f3 litigiosa resideix en determinar si l\u2019escissi\u00f3 del sector de negoci de l\u2019entitat banc\u00e0ria relatiu a la gesti\u00f3 dels actius crediticis deteriorats i dels actius immobiliaris adjudicats i la seva transmissi\u00f3 a una altra entitat, tenia per objecte una branca d\u2019activitat en el sentit de l\u2019article 2.7 de la Llei 17\/2017 i, en conseq\u00fc\u00e8ncia, eren aplicables els sup\u00f2sits de no subjecci\u00f3 a l\u2019IGI i l\u2019IPTPI que preveuen els articles 12 i 13 de la mateixa Llei.<\/p>

Segons l\u2019article 2 d\u2019aquest text legal:<\/p>

\u201c7. Als efectes d\u2019aquesta Llei, tindr\u00e0 la consideraci\u00f3 de branca d\u2019activitat el conjunt d\u2019elements d\u2019actiu i passiu d\u2019una divisi\u00f3 d\u2019una entitat que constitueixen, des del punt de vista de l\u2019organitzaci\u00f3, una explotaci\u00f3 aut\u00f2noma, \u00e9s a dir, un conjunt capa\u00e7 de funcionar pels seus propis mitjans\u201d. L\u2019ess\u00e8ncia del cas radica en si la unitat de negoci escindida complia els requisits d\u2019una \u201cbranca d\u2019activitat\u201d aut\u00f2noma segons la Llei 17\/2017, del 20 d\u2019octubre, de r\u00e8gim fiscal de les operacions de reorganitzaci\u00f3 empresarial.<\/p>

Com es despr\u00e8n del precepte, l\u2019autonomia funcional i organitzativa s\u2019ha de donar tant en l\u2019entitat transmitent com en l\u2019adquirent. La preexist\u00e8ncia del conjunt de mitjans personals, materials i financers que constitueix aquesta organitzaci\u00f3 separada \u00e9s la que permet comprovar la seva realitat als efectes de l\u2019aplicaci\u00f3 del r\u00e8gim de neutralitat tribut\u00e0ria.<\/p>

El Tribunal conclou que aquesta autonomia no estava acreditada, principalment perqu\u00e8 no es va demostrar l\u2019exist\u00e8ncia de mitjans organitzatius i financers independents, tant en l\u2019entitat transmetent com en l\u2019adquirent.<\/p>

Aquest criteri posa \u00e8mfasi en l\u2019autonomia real, rebutjant una visi\u00f3 estrictament comptable. \u00c9s a dir, el fet que, en termes comptables, es puguin establir per separat els actius i passius atribu\u00efbles a cadascuna de les unitats de negoci d\u2019una empresa no implica necess\u00e0riament que constitueixin una explotaci\u00f3 aut\u00f2noma, sup\u00f2sit que nom\u00e9s es donar\u00e0, als efectes de la Llei 17\/2017, quan constitueixin un conjunt capa\u00e7 de funcionar pels seus propis mitjans.<\/p>

\u00c9s una interpretaci\u00f3 que limita possibles abusos, per\u00f2 tamb\u00e9 planteja reptes per a empreses petites que, per estructura, dif\u00edcilment poden separar recursos humans i materials de manera absoluta.<\/p>

El r\u00e8gim de neutralitat tribut\u00e0ria \u00e9s un instrument que afavoreix les operacions empresarials complexes sense una c\u00e0rrega fiscal immediata. Per\u00f2, com il\u00b7lustra aquest cas, el seu \u00fas est\u00e0 condicionat a la capacitat de demostrar una separaci\u00f3 efectiva d\u2019activitats. \u00c9s just que l\u2019Administraci\u00f3 Tribut\u00e0ria vetlli perqu\u00e8 no es converteixi en una via per no pagar impostos, per\u00f2, alhora, la rigidesa d\u2019aquest criteri pot desincentivar processos leg\u00edtims de reestructuraci\u00f3.<\/p>

Per altra banda, i de manera subsidi\u00e0ria, la recurrent al\u00b7legava que, encara que no es consider\u00e9s aplicable el r\u00e8gim de neutralitat previst a la Llei 17\/2017, l\u2019operaci\u00f3 tampoc estaria subjecte a l\u2019IGI, ja que el concepte d\u2019unitat econ\u00f2mica aut\u00f2noma \u00e9s diferent del de branca d\u2019activitat, d\u2019acord amb l\u2019article 6.1 de la seva Llei reguladora, el qual estableix que:<\/p>

\u201cNo es troben subjectes a aquest impost les operacions seg\u00fcents:<\/p>

La transmissi\u00f3 d\u2019un conjunt d\u2019elements corporals i, si \u00e9s el cas, incorporals que, formant part del patrimoni empresarial o professional de l\u2019obligat tributari, constitueixen una unitat econ\u00f2mica aut\u00f2noma capa\u00e7 de desenvolupar una activitat empresarial o professional pels seus propis mitjans. (\u2026)\u201d.<\/p>

Aix\u00f2 no obstant, el Tribunal tamb\u00e9 rebutja l\u2019aplicaci\u00f3 de la no subjecci\u00f3 a l\u2019IGI basada en la \u00abunitat econ\u00f2mica aut\u00f2noma\u00bb, ja que indica que quan la Llei de l\u2019IGI parla d\u2019una unitat econ\u00f2mica aut\u00f2noma susceptible de desenvolupar una activitat empresarial o professional pels seus propis mitjans no est\u00e0 establint uns requisits diferents dels que contempla la Llei 17\/2017 als efectes de la definici\u00f3 d\u2019una branca d\u2019activitat, perqu\u00e8, en ambd\u00f3s casos, es requereix la capacitat d\u2019actuar a trav\u00e9s de mitjans propis. A m\u00e9s, afegeix que el text de la Llei no permet circumscriure aquesta exig\u00e8ncia a l\u2019entitat adquirent, deixant de banda la transmitent.<\/p>

Aquesta decisi\u00f3 evidencia la necessitat d\u2019harmonitzar conceptes en les diverses normatives tribut\u00e0ries per evitar confusions i aplicacions err\u00f2nies.<\/p>

Descobreix aqu\u00ed la not\u00edcia: La neutralitat fiscal i les escissions empresarials<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\r\n <\/div>\r\n \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Compartim la recent sent\u00e8ncia 072-2024 del Tribunal Superior de Just\u00edcia d\u2019Andorra<\/p>\n","protected":false},"author":1,"featured_media":9937,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-9936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consultorio-fiscal"],"yoast_head":"\nNeutralidad fiscal en empresas - Mesas Trigo abogados<\/title>\n<meta name=\"description\" content=\"Analizamos la sentencia 072-2024 en Andorra: claves fiscales sobre escisiones bancarias y neutralidad tributaria\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mesastrigoadvocats.com\/blog\/neutralidad-fiscal-en-las-operaciones-de-reestructuracion-empresarial\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" 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