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The DGT responds that if LIS requirements are met and the spin-off has valid economic reasons, no capital gains will arise in the transferring company, acquirers, or shareholders.
Question raised
If the spin-off is carried out under Royal Decree-Law 5/2023 and meets the requirements of Article 76.2.1º a) of the LIS, it may benefit from the tax neutrality regime. Under this regime, income is not recognized in the transferring entity or the acquiring entities, and the values and seniority of the assets are maintained. Shareholders resident in Spain shall also not recognize income from the attribution of values. However, the regime shall not apply if the primary objective is tax fraud or evasion (Art. 89.2 LIS).
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