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A family business has enquired whether its operation can qualify for the special tax regime for spin-offs. The DGT has ruled that if the spin-off is carried out in accordance with commercial law and is based on valid economic grounds, the special regime may be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de escisión del TRLIS, la operación debe cumplir con el concepto de escisión total del artículo 69 de la Ley 3/2009. Si los socios reciben participaciones de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación debe tener motivos económicos válidos, como la reestructuración o racionalización, y no tener como objetivo principal el fraude o la ventaja fiscal.
What is published here, applied to a company or a specific case. The first meeting is free.
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