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A consultancy company proposes a commercially improper partial financial spin-off to transfer shares in a subsidiary to its parent company. The DGT states that the transaction could apply the special regime of fiscal neutrality provided it is commercially classified as a spin-off and meets both commercial and fiscal requirements.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión parcial financiera se acoja al régimen de neutralidad fiscal (Capítulo VII del Título VII de la LIS), debe cumplir los requisitos del artículo 60 del Real Decreto-ley 5/2023 y del artículo 76.2.1º c) de la LIS. El patrimonio segregado debe consistir en participaciones mayoritarias y el patrimonio que permanece en la entidad escindida debe constituir una rama de actividad con organización de medios materiales y personales diferenciados. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal.
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