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A company seeks advice on the feasibility of a group restructuring involving a total spin-off, a contribution of an immovable business branch, and a financial spin-off. The DGT examines whether these transactions meet the requirements for benefiting from the special fiscal neutrality regime under the Corporate Income Tax.
Cuestión planteada
La escisión total de una entidad que se extingue y transmite su patrimonio a nuevas sociedades puede acogerse al régimen de neutralidad fiscal si cumple los requisitos del art. 76.2.1.a) de la LIS. En aportaciones de ramas de actividad, se debe cumplir lo dispuesto en el art. 76.3 de la LIS. Para que la escisión no altere la proporcionalidad de los socios, no es estrictamente necesario que los patrimonios constituyan ramas de actividad si el socio único recibe la totalidad de las participaciones.
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