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The applicant asks whether a division of their assets can qualify for the special spin-off regime. The DGT rules that if commercial regulations are met and the operation serves real economic purposes rather than purely tax-driven ones, the regime may be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión total se acoja al régimen especial de la LIS, debe cumplir con los requisitos de la normativa mercantil de la Ley 3/2009. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, separar la actividad empresarial del patrimonio inmobiliario para facilitar la sucesión o la transmisión se considera un motivo económico válido.
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