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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 bajo el Real Decreto-ley 5/2023 y los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, se aplica el régimen de neutralidad fiscal. En este caso, no se integrarán las rentas en la entidad transmitente ni en los socios, y las nuevas entidades mantendrán los valores y antigüedad de los bienes recibidos. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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