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The DGT states that since such transactions produce the same effect as a split of assets not constituting a business line, the special regime does not apply.
Question posed: Possibility of the aforementioned operations being eligible for the tax neutrality regime 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 si produce los mismos efectos que una escisión parcial de activos que no constituyen ramas de actividad. El régimen especial no se aplica a la escisión de activos que no sean ramas de actividad según el artículo 76.2.1º b) de la LIS. Además, el régimen no se aplicará si la operación no se efectúa por motivos económicos válidos y tiene como principal objetivo la ventaja fiscal.
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