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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.
Question raised
The transaction may qualify for the special regime under the LIS if it is carried out under the requirements of total spin-off and the proportionality of the partners' participation in the beneficiary entities is maintained. In this case, it is not necessary for the spun-off assets to constitute independent lines of business. The application of the tax neutrality regime implies that no income will be recognized in the transferring entity or the partners, and the assets will receive the same values and tax seniority they had in the transferring entity. However, the regime will not apply if the primary objective of the transaction is tax fraud or evasion.
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