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A family asks whether the total split of three companies to create four new ones can benefit from the special tax neutrality regime and how it affects negative taxable bases. The DGT responds that the special regime applies if proportionality and economic reasons are met.
Cuestión planteada ¿Es aplicable el Régimen Especial de las fusiones, escisiones, aportaciones de activos y canje de valores regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades a las operaciones descritas?
Si la operación se realiza en el ámbito mercantil y los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación en las escindidas, se cumplen las condiciones para el régimen de neutralidad fiscal. Bajo este régimen, no se integran las rentas por la transmisión ni las de los socios, y las adquirentes mantienen los valores y antigüedad de los bienes. Las bases imponibles negativas se transmiten a las nuevas sociedades con los límites de los artículos 84.2 y la DT 16ª de la LIS.
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