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The DGT responds that a full spin-off of a company into three new entities may apply the fiscal neutrality regime if the operation meets LIS requirements and does not have the primary objective of tax fraud or evasion.
Cuestión planteada
Si la escisión se realiza bajo los requisitos del artículo 76.2.1º a) de la LIS, la entidad transmitente no integrará rentas y las adquirentes mantendrán los valores y antigüedad de los bienes. El socio no integrará rentas por la atribución de valores y estos conservarán su valor fiscal. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, según el artículo 89.2 de la LIS.
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