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A promoter company proposes a full spin-off to separate its property promotion business. The DGT examines whether this transaction qualifies for the special tax neutrality regime and whether the contribution of immovable property is exempt from VAT.
Cuestión planteada
La escisión total puede acogerse al régimen de neutralidad fiscal de la LIS si se realiza en el ámbito mercantil y los socios reciben participaciones proporcionales. La transmisión del negocio de promoción no estará sujeta a IVA por constituir una unidad económica autónoma, mientras que la cesión de los inmuebles sí estará sujeta, aunque podría estar exenta por ser segundas entregas de edificaciones. En cuanto al ITP y AJD, la operación estará no sujeta a la modalidad de operaciones societarias y exenta en las demás modalidades.
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