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A company wishes to carry out a full spin-off to separate its metal assembly activities from its real estate assets. The DGT states that if the LIS requirements are met and the main objective is not fraud, the operation may qualify for fiscal neutrality.
Cuestión planteada
Si la escisión cumple los requisitos del artículo 76.2.1º a) de la LIS, se aplica el régimen de neutralidad fiscal, sin tributar plusvalías en la sociedad ni en los socios, y manteniendo valores y fechas de adquisición. En el IRPF, los socios no integran renta y mantienen valores fiscales de las participaciones. En el IVA, la transmisión de la actividad puede ser no sujeta si constituye una unidad económica autónoma, mientras que la transmisión de inmuebles sin estructura organizativa será una mera cesión de bienes sujeta al impuesto.
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