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The applicant asks whether a spin-off operation can qualify for the special tax regime under the TRLIS. The DGT rules that if the spin-off is carried out in accordance with commercial regulations and shareholders receive shares proportionally, the requirements are met, provided the primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
Para aplicar el régimen especial de escisión, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009. Si la atribución de valores a los socios es proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal.
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