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The query asks whether a full spin-off of an entity into four blocks for family group companies can benefit from the neutral tax regime. The DGT responds that such a regime applies if the operation meets LIS requirements and does not have fraud as its primary objective.
Cuestión planteada
Si la escisión total se realiza conforme al Real Decreto-ley 5/2023 y los socios reciben participaciones de forma proporcional, se puede aplicar el régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. En este caso, no se integrarán las rentas en la entidad escindida ni en las adquirentes, y los socios residentes en España tampoco integrarán las rentas por la atribución de valores. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal. La entidad puede renunciar total o parcialmente al régimen integrando las rentas en su base imponible.
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