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A car dealership company asks whether its plan to split into three separate companies can use the special tax regime for IS. The DGT examines two scenarios: one with non-proportional distribution and one with proportional distribution.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
En una escisión total no proporcional, es requisito que los patrimonios segregados constituyan ramas de actividad (unidades económicas autónomas). En una escisión total proporcional, no se requiere que los patrimonios sean ramas de actividad para aplicar el régimen especial. Para el IRPF, si aplica el régimen especial, los socios no integran renta y mantienen valores y fechas de adquisición. En el IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma en el transmitente.
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