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A family business has enquired whether its total spin-off project can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided the spin-off is proportional and carried out for valid economic reasons, such as generational succession planning.
Cuestión planteada Si puede aplicarse a la operación de reorganización descrita el régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión, la operación debe cumplir con los requisitos de la LIS y realizarse bajo los términos de la normativa mercantil. Si la atribución de valores a los socios es proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o la racionalización de actividades.
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