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A query was raised regarding whether a spin-off operation can qualify for the special tax regime under the Corporate Tax Act. The Directorate General for Taxes (DGT) ruled that if the spin-off is carried out commercially in accordance with the Structural Changes Act and is driven by valid economic reasons, the special regime may be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de escisión total, la operación debe cumplir con el concepto mercantil de escisión total según la Ley 3/2009. Si los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos y no en la mera búsqueda de una ventaja fiscal.
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