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A holding company has requested clarification on whether its total spin-off project, intended to separate industrial, real estate, and treasury activities, qualifies for the special Corporate Tax regime and exemption from Transfer Tax and Stamp Duty (ITP/AJD). The Directorate General for Taxes (DGT) ruled that the operation meets the requirements for a total spin-off and that the stated reasons are economically valid.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de IS si se realiza como escisión total mercantil y los motivos son económicos (reestructuración o racionalización) y no meramente fiscales. En cuanto al ITP/AJD, la transmisión de valores suele estar exenta, salvo que se demuestre una intención de eludir el impuesto sobre inmuebles. Para la entidad con inmuebles en España, la exención se mantendría si los bienes están afectos a la actividad empresarial.
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