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A company asks about the tax treatment of a capital increase via share contributions followed by a full split. The DGT examines whether these operations qualify for the special neutrality regime under Corporate Tax and its impact on VAT.
Cuestión planteada Sobre la operación de ampliación de la entidad B, en virtud de la cual se aporta el 95% del capital social de la entidad A:
Para el canje de valores, se aplica el régimen de neutralidad si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la escisión total, si se realiza bajo la Ley 3/2009, puede acogerse al régimen especial, incluso si es una escisión impropia. No obstante, la aplicación del régimen especial requiere que la operación no tenga como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. En cuanto al IVA, la transmisión de una unidad económica autónoma no está sujeta al impuesto, pero la mera cesión de bienes sí lo está.
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