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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.
La operación puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si cumple los requisitos de escisión total del artículo 76.2.1.a) y la atribución de valores a los socios es proporcional. En este caso, no se integrarán en la base imponible las rentas de la entidad transmitente ni de los socios, manteniendo las entidades adquirentes los valores y antigüedad de los bienes recibidos. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal o la obtención de una ventaja fiscal espuria.
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