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A management company has inquired whether a total spin-off intended to separate cash surpluses can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that, as it is a proportional spin-off, it meets the requirements and the stated reasons are economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Si la escisión se realiza en el ámbito mercantil y es una escisión total proporcional, se cumplen las condiciones del artículo 76 de la LIS sin necesidad de que los patrimonios constituyan ramas de actividad. Los motivos económicos para la operación deben ser válidos y no tener como principal objetivo el fraude o la evasión fiscal. En este caso, la separación de recursos financieros para reducir riesgos y profesionalizar la gestión se considera una razón económica válida según el artículo 89.2 de la LIS.
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