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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 de una sociedad íntegramente participada puede acogerse al régimen de neutralidad fiscal si cumple la LIS y la normativa mercantil. En la escisión total proporcional, si los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Para aplicar la neutralidad, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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