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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 operación se realiza bajo los requisitos del Real Decreto-ley 5/2023 y cumple el artículo 76.2.1º a) de la LIS, podrá acogerse al régimen de neutralidad fiscal. En este caso, no se integrarán en la base imponible de la sociedad ni de los socios las rentas derivadas de la transmisión. Los bienes recibidos por las sociedades beneficiarias mantendrán los valores y fechas de adquisición de la entidad transmitente. Para el socio persona física, las rentas no se integrarán en su base imponible y los valores recibidos mantendrán el valor fiscal de los entregados.
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