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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
Si la escisión se realiza en el ámbito mercantil y los socios reciben participaciones de forma proporcional, puede aplicar el régimen de neutralidad fiscal de la LIS. En este caso, no se integrarán plusvalías en la sociedad ni en los socios, manteniendo 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. Para el ITP y AJD, la operación será no sujeta en la modalidad de operaciones societarias y estará exenta en las demás.
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