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A real estate leasing company asks whether its full split to facilitate generational transition can apply to the special fiscal neutrality regime. The DGT responds that such a split may qualify if carried out in the commercial sphere and if value allocation is proportional.
Cuestión planteada
La operación puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se realiza bajo los términos del Real Decreto-ley 5/2023 y se cumple la proporcionalidad en la atribución de valores a los socios. En este caso, no se integrarían plusvalías en la sociedad ni en los socios, manteniendo estos últimos los valores y fechas de adquisición originales. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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