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A consultancy entity proposes a full split of its assets to optimise its structure and management. The DGT responds that, if carried out in the commercial sphere, it could qualify for the tax neutrality regime of the Corporate Income Tax.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la escisión total se realiza según el Real Decreto-ley 5/2023, cumple con el artículo 76.2.1º a) de la LIS. Al ser la atribución de valores a los socios proporcional a su participación, no es necesario que los patrimonios constituyan ramas de actividad. La operación podrá acogerse al régimen de neutralidad fiscal siempre que no tenga como objetivo principal el fraude o la evasión fiscal. En este caso, los motivos económicos expuestos permiten la aplicación del régimen.
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