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A transport company plans a full spin-off to separate its business from its real estate and protect its assets. The DGT assesses whether the operation meets the conditions for the IS special regime, tax treatment of shareholders under IRPF, and VAT treatment.
Cuestión planteada 1.-Si se considera que habría motivos económicos válidos en la operación de escisión total a efectos de aplicar el régimen especial del Capítulo VII del Título VII de la LIS
La operación podría acogerse al régimen especial de IS si cumple los requisitos de la LIS, siempre que los motivos económicos sean válidos y no tengan como fin principal la ventaja fiscal. Los socios residentes no integrarían rentas en su IRPF y mantendrían los valores y fechas de adquisición de las participaciones. En cuanto al IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma con estructura organizativa propia.
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