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A hotel company asks whether its restructuring process (partial financial split, business line contribution, and merger) meets the legal requirements for fiscal neutrality. The DGT examines whether the financial split and business line contribution satisfy the conditions to exclude capital gains.
Cuestión planteada (i) Confirmación de que las operaciones de reorganización descritas en la presente Consulta (escisión parcial financiera, aportación de rama de actividad y fusión) cumplen con todos los requisitos previstos legalmente para poder aplicar el régimen fiscal del Capítulo VII del Título VII de la Ley del IS.
La escisión parcial financiera cumple los requisitos si la entidad mantiene participaciones mayoritarias en otras sociedades o una rama de actividad. La aportación de rama de actividad es válida si el patrimonio constituye una unidad económica autónoma capaz de funcionar por sus propios medios. La fusión por absorción puede acogerse al régimen de neutralidad si se realiza en el ámbito mercantil y cumple la normativa del IS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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