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The DGT assesses whether two options for a partial financial spin-off of an entity to separate holdings in other companies meet fiscal requirements. It concludes that only the option of transferring to a single beneficiary society is valid under the neutrality regime, provided a branch of activity remains.
Cuestión planteada Si las dos alternativas propuestas para la escisión de la entidad A, mediante la transmisión del 100% de su participación en la entidad C, tienen encaje en la definición de escisión financiera.
La escisión parcial financiera mediante la transmisión de participaciones mayoritarias a una sociedad de nueva creación es válida si la entidad escindida mantiene una rama de actividad. Los socios residentes en España no integrarán rentas por la atribución de valores y mantendrán los valores fiscales originales. Para las aportaciones no dinerarias, se requiere que las sociedades receptoras sean residentes, que se mantenga una participación mínima del 5% y que las participaciones se hayan poseído ininterrumpidamente durante más de un año.
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