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A company has enquired whether the spin-off of a business line to contribute it to another entity is exempt from ITP and AJD. The DGT has ruled that, provided the definition of a spin-off is met, the operation constitutes a restructuring that is not subject to and is exempt from these taxes, regardless of whether the special Corporate Income Tax regime is applied.
Cuestión planteada Si, partiendo de que la operación no queda acogida al Régimen Especial de Fusiones, Escisiones y Aportaciones de Activos y Canje de valores, procederá la tributación por la modalidad de operaciones societarias por el valor neto aportado, siendo de aplicación la exención establecida en el artículo 45.I.B.10 del Texto Refundido del citado impuesto; y si la adjudicación de activos en pago de asunción de deudas que se producirá al formalizar la operación descrita deberá tributar por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la escisión se ajusta al artículo 76.2.1.b) de la LIS, se considera operación de reestructuración, por lo que no está sujeta a operaciones societarias y está exenta en transmisiones onerosas y actos jurídicos documentados. Además, la transmisión en bloque de bienes y deudas en una escisión no constituye una adjudicación expresa de bienes para pago de deuda, por lo que no tributa por transmisiones patrimoniales onerosas.
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