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A family asks whether a reorganisation involving a merger by absorption followed by a proportional full spin-off of their company could benefit from the tax neutrality regime. The DGT states that if the requirements of the LIS and commercial law are met, the operation may qualify for this regime without incorporating income.
Cuestión planteada
La fusión por absorción y la escisión total pueden acogerse al régimen de neutralidad fiscal si cumplen los requisitos de la LIS y la normativa mercantil. Para evitar la inaplicación por el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos económicos válidos son aquellos conectados con la continuidad y desarrollo de la actividad empresarial. La Administración debe realizar un examen global de cada caso para determinar la existencia de motivos económicos válidos.
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