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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 en el ámbito mercantil y el socio único recibe participaciones en las nuevas entidades de forma proporcional, puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. En este caso, no se integrarán en la base imponible las rentas de la transmitente ni las de los socios, y se mantendrán los valores y antigüedad de los bienes. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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