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The DGT states that since these operations produce the same effects as a split of assets not constituting a business activity, the neutrality regime does not apply.
Question posed: Possibility of applying the tax neutrality regime to the aforementioned operations under Corporate Income Tax.
La concatenación de un canje de valores, una aportación no dineraria y una escisión parcial financiera no puede acogerse al régimen de neutralidad fiscal si el resultado práctico es equivalente a una escisión de activos que no constituyen ramas de actividad. El régimen de neutralidad no ampara la escisión de activos que no sean ramas de actividad según el artículo 76.2.1º b) de la LIS. La Administración debe verificar que las operaciones tengan motivos económicos válidos y no tengan como objetivo principal la ventaja fiscal.
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