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A family business asks whether a total split creating three new companies, maintaining proportional shareholder ownership, allows applying the fiscal neutrality regime. The DGT responds that if LIS requirements are met and the main objective is not fraud or tax evasion, the operation is neutral.
Cuestión planteada
Si la escisión total se realiza de forma proporcional a la participación de los socios, no es necesario que los patrimonios constituyan ramas de actividad para aplicar la neutralidad fiscal. Bajo estas condiciones, no se integrarán en la base imponible las rentas de la entidad transmitente ni de las adquirentes, y los socios mantendrán los valores fiscales de los activos recibidos. No obstante, el régimen no se aplicará si el objetivo principal de la reestructuración es el fraude o la evasión fiscal.
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