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A consulting company proposes a total demerger to create three new entities in which its partners will participate proportionally. The DGT indicates that, if the operation meets commercial and LIS requirements, it could benefit from the special tax neutrality regime.
Cuestión planteada Si la escisión total proporcional de la entidad consultante A, con creación de tres nuevas entidades (NEWCO1, NEWCO2 y NEWCO3), planteada puede gozar del régimen de neutralidad fiscal recogido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la escisión se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, el régimen de neutralidad no se aplicará si el objetivo principal de la operación es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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