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The consultant asks whether their total spin-off may benefit from the special regime of Corporate Income Tax and whether the grounds are valid. The DGT responds that, as a proportional spin-off, it meets LIS requirements and that generational succession motives are considered valid economic grounds.
Cuestión planteada 1. Si a las operaciones de escisión total que pretende realizar la consultante les 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.
Las operaciones de escisión total que cumplan con los requisitos mercantiles y sean proporciones en la atribución de valores a los socios pueden aplicar el régimen especial del capítulo VII de la LIS. No es necesario que los patrimonios segregados constituyan ramas de actividad si la atribución es proporcional. Los motivos de planificación de relevo generacional y organización de la sucesión pueden considerarse motivos económicos válidos para evitar la aplicación del artículo 89.2 de la LIS.
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