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An entity has queried whether its spin-off operation can qualify for the special tax regime for corporate reorganisations. The DGT has ruled that this is possible provided the operation complies with commercial regulations and the requirements of the Corporate Income Tax Act (LIS), and as long as its primary purpose is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total se acoja al régimen especial, debe cumplir los requisitos del artículo 76.2.1ºa) de la LIS y realizarse en el ámbito mercantil según 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 responder a motivos económicos válidos y no tener como objetivo principal la ventaja fiscal, según el artículo 89.2 de la LIS.
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