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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
Para el Impuesto sobre Sociedades, la escisión total, la aportación de rama de actividad y la escisión financiera pueden acogerse al régimen de neutralidad fiscal si cumplen los requisitos legales y no tienen como objetivo principal el fraude o la evasión fiscal. En el caso del arrendamiento, se considera actividad económica si se dispone de al menos un empleado con contrato laboral y jornada completa, considerando también los medios del grupo. Respecto al ITPAJD, la transmisión de valores está exenta salvo que se pretenda eludir el impuesto de la transmisión de inmuebles mediante el ánimo de elusión.
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