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A property management company has enquired whether its total spin-off project can qualify for the special regime under Corporate Tax. The DGT has ruled that, as it constitutes a proportional spin-off based on valid economic reasons, the application of said regime is possible.
Cuestión planteada Si la operación anteriormente descrita puede acogerse al régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, y si los motivos alegados se pueden calificar como válidos a estos efectos.
Para que una escisión total se acoja al régimen especial del TRLIS, debe cumplir con los requisitos mercantiles y, si la atribución de capital a los socios no es proporcional, los patrimonios deben constituir ramas de actividad. En este caso, al ser una escisión proporcional, no es necesario que los patrimonios segregados sean ramas de actividad. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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