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The DGT responds that a total spin-off of a limited company may apply the fiscal neutrality regime if commercial requirements are met and the objective is not fraud.
Cuestión planteada Posibilidad de acoger la operación descrita al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del IS.
Si la operación se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y los socios reciben participaciones de forma proporcional, se cumplen los requisitos del artículo 76.2.1.a) de la LIS. En este caso, no se integrarán plusvalías en la sociedad ni en los socios, manteniendo los valores y antigüedad fiscales. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal (artículo 89.2 LIS).
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