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A consulting company proposes a full spin-off to separate its business lines and manage generational transition. The DGT responds that if the transaction meets commercial requirements and shareholder proportions are preserved, the special regime of fiscal neutrality may apply.
Cuestión planteada
La operación puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se cumplen los requisitos de escisión total del artículo 76.2.1º a). Al mantenerse la proporcionalidad en la atribución de valores a los socios, no es necesario que los patrimonios constituyan ramas de actividad. No se integrarán las rentas en la entidad transmitente ni en las adquirentes, y los socios no integrarán rentas en su base imponible. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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