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The applicant asks whether their total spin-off project can qualify for the special Corporate Tax regime and if their stated reasons are valid. The DGT rules that, as a proportional spin-off, it meets the technical requirements and that the stated reasons of restructuring and generational succession are considered valid economic grounds.
Cuestión planteada Si a la operación de escisión total que pretende realizar la consultante le resulta de aplicación el régimen tributario especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos expuestos se consideran económicamente válidos.
Para que una escisión total se acoja al régimen especial del artículo 76 de la LIS, debe cumplir con los requisitos mercantiles y la atribución de valores debe ser proporcional. Si la atribución no es proporcional, los patrimonios deben constituir ramas de actividad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades.
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