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A family asks whether a reorganisation involving a merger by absorption followed by a proportional total split of a company may benefit from the fiscal neutrality regime. The DGT states that such operations could qualify for this regime without income inclusion, provided legal and commercial requirements are met.
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 de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad para aplicar el régimen especial. Para que se aplique la neutralidad, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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