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A company asks whether its proposal to split into two new companies meets the conditions for the special tax-neutral regime for mergers and spin-offs. The DGT responds that if the operation is carried out under commercial law and shareholders receive proportional shares, it could qualify for this tax-neutral regime.
Cuestión planteada 1.- Si cumple la operación proyectada los requisitos para la aplicación del 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.
La operación de escisión total puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y los socios reciben valores de las nuevas entidades en proporción a su participación previa. En este caso, no es necesario que los patrimonios escindidos constituyan ramas de actividad. La aplicación de este régimen implica que no se integrarán rentas en la entidad transmitente ni en los socios, manteniendo los valores y fechas de adquisición originales. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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